The development of Resources Based-View in 2021 states that the firm's value creation is influenced by unique resources. This research aims to explore the use of intangible resources in three main industrial sectors in Indonesia to create firm value. The research method begins with the mapping of resources that meet valuable, rare, imperfect imitability, and non-substitution, forming a research model. These internal resources are measured using the company's financial ratio. The research data is in the form of secondary data for the period 2012-2022 which is analyzed using the panel data regression method and robustness test. The results found that each industry has different resources to increase the firm value. Internal resources; Intangible assets, firm innovation and managerial ability can create firm value in the basic materials industry. Meanwhile, in the Consumer Noncyclicals industry, only managerial ability affects the firm's value. Meanwhile, intellectual capital is not able to create firm value in Indonesia. The research implies that physical resources are still the main factor in creating a competitive advantage to achieve sustainable corporate value in Indonesia. The theoretical contribution is that there are still other applications of the RBV concept to create firm value.