The purpose of this research is to examine the impact of the Adoption of International Financial Reporting Standards on Earnings Response Coefficient with Agency Cost Savings as an Intervening Variable. This research employs a quantitative approach and utilizes purposive sampling techniques on 12 banking companies listed on the Indonesia Stock Exchange during the period of 2020-2022. The results indicate that the adoption of IFRS has a significant negative influence on the earnings response coefficient. Additionally, the adoption of IFRS has a significant negative impact on agency cost savings. A higher level of IFRS adoption leads to lower agency cost savings. Furthermore, the research shows that agency cost savings have a significant positive influence on the earnings response coefficient. A higher level of agency cost savings increases the earnings response coefficient. Moreover, the adoption of IFRS indirectly affects the earnings response coefficient through agency cost savings. Based on the obtained test results, it is concluded that the mediation role is partial mediation. Keywords: IFRS Adoption, agency cost savings, earnings response coefficient, earnings quality