This research aims to find empirical the effect of Islamic Governance Score, Leverage, Profitability, and Liquidity towards Islamic Social Reporting disclosure. The type of research was quantitative. The population in this research was Sharia Commercial Banks registered within Financial Services Authority (OJK) during 2015-2020 periods. Sampling using a purposive sampling method with 14 company samples and 69 data obtained with certain criteria. The data analysis technique used was multiple linear regression analysis with the SPSS 20 test tool. The results showed that the Islamic Governance Score, Leverage, and Profitability had no effect on the disclosure of Islamic Social Reporting. Liquidity has a negative effect on the disclosure of Islamic Social Reporting.