Beyond the Screen: How Corporate Internet Reporting Drives Firm Performance Across Asia

Abstract This study aims to see the direct impact of corporate internet reporting measurement indicators on the company's financial performance. Corporate internet reporting consists of investor-related information, social responsibility disclosure, corporate governance information, contact and information provision services, social media, timeliness of information, and website convenience. The company's financial performance is measured using Tobin's Q. This study uses a saturated sampling technique, with all companies listed on the capital markets of Asian Countries in 2022 as a sample. The data analysis technique used is multiple regression analysis (MRA). The results showed that social responsibility disclosure, corporate governance information, contact and information supply services, and timeliness of information affect the company's financial performance. The findings of this study support the disclosure of corporate voluntary information in several important indicators, which will improve the company's financial performance. The novelty of this research is to test the measurement of corporate internet reporting on the company's financial performance. The measurement of corporate internet reporting used is the measurement developed by Xiang & Birt (2021).