| This study aims to determine the quality of a web-based integrated reporting system in public companies in Indonesia. In addition, it investigates the implications of information asymmetry and firm value on the quality of a web-based integrated reporting system. This study uses content analysis of a company’s reporting system, website, stock performance, and financial performance. It selects samples using the purposive sampling technique, with companies that are members of the LQ45 stock index from February to July 2019. This study combines the concept of integrated reporting with internet financial reporting, resulting in a web-based integrated reporting system. It analyzes data using descriptive analysis and differential test analysis. The results show differences in the quality of web-based integrated reporting systems between companies, as measured by firm value. The results did not show any difference in information asymmetry. This study contributes to the knowledge framework of information that needs to be disclosed to the public and utilities that must be available on company websites. By including website quality criteria, it also contributes to other studies on the use of an integrated reporting system. |