The purposive of this study to examines the effect of solvency, qardh funds and audit committees on Islamic social reporting. This type of research is quantitative research. The population is a sharia commercial bank in Indonesia. The sampling technique used is purposive sampling technique obtained 57 total samples from 13 Islamic public banks in Indonesia for the period 2013-2017. The analytical method is the multiple regression analysis method with the of SPSS version 22 analysis tool. The results of the study found that solvency does not affect Islamic social reporting, qardh funds have a positive effect on Islamic social reporting and audit committees that have no positive influence on Islamic social reporting.