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This paper discusses the results of empirical research that investigates the effect of corporate governance (CG) and the level of compliance with mandatory disclosure of International Financial Reporting Standards (IFRS) on the quality of accounting information. The research covers two years after full implementation of IFRS, namely in 2013 and 2014. The quality of information is proxy by using value relevance of accounting information which is measured by the Ohlson Price Model, the level of compliance of IFRS disclosures is measured using the disclosure index (DIND) and CG is proxy by five CG variables namely board independence (BIND), board size (BSIZE), independence of the audit committee (ACIND), size of the audit committee (ACSIZE), and management ownership (MAN). This study found that DIND and BSIZE had a positive effect on the value relevance of accounting information both EPS and BVS, while BIND, ACIND, and MAN negatively affects the value relevance of EPS but had a positive effect on the value relevance of BVS. ACSIZE has a positive effect on the value relevance of EPS but has a negative effect on the value relevance of BVS. These results further justify the inconsistency of the results of previous studies that link between IFRS adoption and the quality of accounting information by including compliance level variables to test the quality (relevant value) of accounting information.