This study aims to determine the effect of Financial Performance, Board of
Commissioners Size, Company Size, Sharia Supervisory Board Size on Islamic
Social Reporting (ISR) in Sharia Banking Registered at OJK in 2015-2021. This type
of research is quantitative research with data collection techniques using the
documentation observation method. The population in this study are all companies
registered with the Financial Services Authority (OJK) for the 2015-2021 period, a
total of 15 companies. The number of samples in this study was 96 data using a
sampling technique based on non-probability sampling technique, namely purposive
sampling. Data analysis techniques in this study used SPSS 26 software which
consisted of classical assumption tests, multiple linear regression and hypothesis
testing. The results of this study indicate that: (1) Financial Performance has an
effect on Islamic Social Reporting, (2) The Board of Commissioners has no effect on
Islamic Social Reporting, (3) Company size has an effect on Islamic Social
Reporting, and (4) Sharia Supervisory Board has no effect on Islamic Social
Reporting.