This study aims to examine the effect of profitability, liquidity, leverage, and size of the sharia supervisory board on the disclosure of Islamic Social Reporting. This research is quantitative. The population and sample in this study are Islamic commercial banks registered with the OJK for the 2017-2020 period. This sampling technique was carried out using purposive sampling technique as many as 14 Islamic commercial banks and obtained 54 data that met the criteria. This study uses multiple linear regression analysis with the help of the SPSS data processing application. The results of this study indicate that liquidity has a negative effect on the disclosure of Islamic Social Reporting, leverage has a positive effect on the disclosure of Islamic Social Reporting.