This study aims to analyze the effect of the Independent Commissioner, Company Age, Liquidity, and the Audit Committee of Islamic Social Reporting disclosure in Islamic commercial bank registered in The Financial Services Authority. The population in this study is Islamic Commercial Banks. The observation period was carried out during the 2015-2020. Sample selection using purposive sampling method. The sample used in this study were 59 samples. The data analysis method used in this research is multiple linear regression and hypothesis testing by using SPSS. The results of this study indicate that the audit committee have a positive effect of Islamic Social Reporting disclosure. While the Independent Commissioner, the Age Of The Company and Liquidity have no effect of Islamic Social Reporting disclosure.