<![CDATA[Abstract.This research is motivated by the incompatibility between the corporate governance structure and the level of Islamic Social Reporting (ISR) disclosure which is still fluctuating in Sharia Commercial Banks in Indonesia. This study aims to analyze the influence of the Board of Independent Commissioners, the Board of Directors, and the Sharia Supervisory Board on Islamic Social Reporting (ISR) in Sharia Commercial Banks in Indonesia for the period 2015–2024. This study uses a quantitative approach by utilizing secondary data obtained from the annual report of Sharia Commercial Banks. Data analysis was carried out using panel data regression with a Fixed Effect Model (FEM) model. Furthermore, hypothesis testing was carried out using the t-test and the F-test. The results showed that the Independent Board of Commissioners, the Board of Directors, and the Sharia Supervisory Board partially had no effect on Islamic Social Reporting. However, simultaneously these three variables have an effect on Islamic Social Reporting. The Adjusted R-squared value of 0.370898 shows that the research model is able to explain the variation in Islamic Social Reporting by 37.09%, while the remaining 62.91% is influenced by other factors outside the research model. Abstrak. Penelitian ini dilatarbelakangi oleh ketidaksesuaian antara struktur corporate governance dengan tingkat pengungkapan Islamic Social Reporting (ISR) yang masih berfluktuasi pada Bank Umum Syariah di Indonesia. Penelitian ini bertujuan untuk menganalisis pengaruh Dewan Komisaris Independen, Dewan Direksi, dan Dewan Pengawas Syariah terhadap Islamic Social Reporting (ISR) pada Bank Umum Syariah di Indonesia periode 2015–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan memanfaatkan data sekunder yang diperoleh dari laporan tahunan Bank Umum Syariah. Analisis data dilakukan menggunakan regresi data panel dengan model Fixed Effect Model (FEM) yang dipilih berdasarkan uji Chow dan uji Hausman. Selanjutnya, pengujian hipotesis dilakukan menggunakan uji t dan uji F. Hasil penelitian menunjukkan bahwa secara parsial Dewan Komisaris Independen, Dewan Direksi, dan Dewan Pengawas Syariah tidak berpengaruh signifikan terhadap Islamic Social Reporting. Namun, secara simultan ketiga variabel tersebut berpengaruh signifikan terhadap Islamic Social Reporting. Nilai Adjusted R-squared sebesar 0,370898 menunjukkan bahwa model penelitian mampu menjelaskan variasi Islamic Social Reporting sebesar 37,09%, sedangkan sisanya sebesar 62,91% dipengaruhi oleh faktor-faktor lain di luar model penelitian.]]>
