This research aims to determine the effect of the sharia supervisory
board, audit committee, profitability, and liquidity on the disclosure of
Islamic social reporting. The population in this study is Indonesian
Sharia Commercial Banks registered with the Financial Services
Authority in 2017-2021. The selection of samples using purposive
sampling method, obtained 11 companies with a total of 55
observational data. The analysis technique uses multiple linear
regression tests with the SPSS program. The results of this study indicate
that the sharia supervisory board, audit committee and profitability
have no effect on Islamic social reporting disclosures, while liquidity
has a negative effect on Islamic social reporting disclosures.