This research aimed to investigate (1) influence IFRS adoption to the companies enrolled at BEI toward value relevance of accountant information, (2) investigate whether there is any value relevance changes of accountant information to the companies enrolled at BEI before and after IFRS adoption and (3) to investigate GCG in moderating correlation between IFRS adoption to the companies enrolled at BEU with value relevance of accountant information. Number of sample in the research consisted of 158 companies in 2008 to 2010 and 159 companies in 2011 to 2013, the companies was chosen by using purposive sampling method. The value relevance of accountant information was measured by share price in March, 31th in t+1. The IFRS adoption used criteria before and after IFRS with the proxy value net earnings per share and book value of equity per share. Good Corporate Governance (GCG) used Corporate Governance Perception Index (CGPI). Data quality test instrument consisted of descriptive statistic and classical assumption test by using SPSS. While, hypothesis test instrument and data analysis used AMOS. Research result showed that the IFRS adoption had positive influence toward value relevance of accountant information. Besides that, Good Corporate Governance (GCG) could not moderate the correlation between IFRS adoption to the companies enrolled at BEI with value relevance of accountant information.