Quality analysis of accounting information after adoption of International Financial Reporting Standards

The purpose of this study is to provide empirical evidence as to whether the adoption of International Financial Reporting Standards (IFRS), which had mandatory implementation in 2012, can improve the quality of accounting information. The quality of accounting information is measured by the value relevance proxy. The population is taken from automotive companies listed on the Indonesia Stock Exchange (IDX) in the period 2006–2011 prior to adoption, and 2012–2016 after the adoption of IFRS. This research uses multiple regression statistical tests. The results of the tests show that there is an increase in the value relevance of accounting information after the adoption of IFRS. These tests also show that an increase in value relevance occurs in net earnings per share and book value per share.