Corporate internet reporting is a platform for the organization to communicate to their
stakeholders by using internet as the intermediary. Corporate internet reporting offers
several advantages for the organization to reach it audience globally and locally. This
study observed the level of disclosure of corporate internet reporting among the listed
companies in Malaysia. The study was conducted involving 233 companies listed on
the Main Market and ACE Market of Bursa Malaysia as at January 2019. The literature
review was concentrated on the overview of corporate internet reporting together with
the independent variables namely, firm size, firm performance and ownership structure.
This research observed the content analysis of the companies’ corporate website and
the annual reports for the year ended 2017. The intention was to investigate whether the
independent variables play vital roles in influencing the level of corporate internet
reporting. Correlation analysis and multiple regressions analysis were used to analyze
the data in this study. The result revealed the level of corporate internet reporting
disclosure in Malaysia is still very much at the moderate level. In addition, the firm size
shows positive and significant relationship towards corporate internet reporting.
However, the firm performance shows a positive but insignificant relationship. Finally,
the ownership structure revealed that there was no relationship towards corporate
internet reporting. The findings of this research suggest that the companies should
disclose more real time information on the corporate website since it will attract
potential investors and build a great image for the company.
