Does the size of the board of commissioners, the size of the Sharia supervisory board and leverage have an effect on Islamic social reporting disclosure?

This research aims to determine the impact of the size of the board of commissioners, sharia supervisory board and leverage on Islamic Social Reporting (ISR) disclosure in Sharia Commercial Banks in Indonesia in 2020-2023. The sampling technique used purposive sampling with samples taken from 12 Sharia Commercial Banks each during 4 years of observation to obtain 48 samples. The results of the research analysis show that leverage has no influence on the disclosure of Islamic Social Reporting, the size of the board of commissioners has a significant positive influence on the disclosure of Islamic Social Reporting, and the sharia supervisory board has not had an influence on the disclosure of Islamic Social Reporting.