This study aims to test and find empirical evidence of the effect of sharia supervisory
board size, company size, profitability, and liquidity on Islamic social reporting. The
sample used in this study is Islamic banking companies registered withthe Financial
Services Authority (OJK) for 2020-2022. The sampling technique used was purposive
sampling and obtained 38 company data with 38 data samples that met the criteria.
The data source for this research takes financial reports or annual reportspublished
on the website www.ojk.com. Data analysis technique using multiple linear
regression. The results showed that the size of the sharia supervisory board has a
positive effect on Islamic social reporting, company size has a positive effect on Islamic
social reporting, profitability has no effect on Islamic social reporting, liquidity has no
effect on Islamic social reporting.