This study aims to determine the effect of profitability, institutional ownership,
environmental performance, company size, and the size of the sharia supervisory
board on the disclosure of Islamic social reporting. The population used in this
study were Islamic Commercial Banks registered with the Financial Services
Authority (OJK) for the period 2016-2023. The sample selection in this study used
purposive sampling and obtained 114 samples that met the criteria. The data
analysis techniques used were descriptive statistical tests, classical assumptions,
multiple regression analysis, and hypothesis testing. The results of the analysis
showed that company size and environmental performance had a positive effect on
the disclosure of Islamic social reporting, while profitability, institutional
ownership and the size of the sharia supervisory board did not affect the disclosure
of Islamic social reporting.