The purpose of this study is to analyze the effect of Islamic Governance Score, Profitability, Leverage, and Liquidity towards Islamic Social Reporting disclosure. Data collection methods used are secondary data collected from the company’s financial statements. The population in this study is Sharia Commercial Banks registered within Financial Services Authority (OJK) during 2014-2018 periods. Sampling using a purposive sampling method with 14 company samples and 54 data obtained with certain criteria. Data were analyzed using SPSS version 24. The analysis technique used was multiple linear regression analysis. The results showed that the Islamic Governance Score, Profitability, and Leverage had no effect on the disclosure of Islamic Social Reporting. Liquidity has a negative effect on the disclosure of Islamic Social Reporting.