Previous studies have discussed the adoption of the International Financial
Reporting Standard (IFRS) that can affect the relevance of information value and
reliability as a proxy for the quality of accounting information. This is confirmed
by agency theory in processing annual financial eports and submitting accounting
information. Therefore, this study aims to determine and re-proven the effect of the
adoption of IFRS on the quality of accounting information either partially or
simultaneously with the object of research of public companies listed on the
Indonesia Stock Exchange for the period 2017-2020. This type of research is
quantitative research using secondary data types obtained from the annual
financial statements of public companies listed on the Indonesia Stock Exchange.
Determinatio of the sample was taken using purposive sampling technique which
was then carried out tests such as descriptive statistical analysis test, classical
assumption test, multiple linear regression analysis and research hypothesis
testing. The test was carried out using SPSS version 25 software. Based on the tests
that have been carried out, the resultsof this study indicate that the adoption of
IFRS has a positive effect on the relevance of the information, the adoption of IFRS
has a positive effect on reliability. In addition, the simultaneous adoption of IFRS
has a significant effect on the relevance of information value and reliability.