This study examines the effect of Investment Account Holder, Company Size, Islamic Governance Score, and Financial Performance on Islamic Social Reporting Disclosure. The population in this study is Islamic Commercial Banks registered with the Financial Services Authority from 2015-2021. Methods of data analysis using multiple regression analysis. The regression model has met the classical assumption test (Normality, Multicollinearity, Heteroscedasticity, Autocorrelation), F test and R2 test, and hypothesis testing using the T-test. (1) Investment Account Holders do not affect the disclosure of Islamic Social Reporting (2)Company size has a positive effect on the disclosure of Islamic Social Reporting (3) Islamic Governance Score does not affect the disclosure of Islamic Social Reporting (4) Financial Performance does not affect the disclosure of Islamic Social Reporting.