Islamic Financial Institution must operate on Islamic Shariah principles and disclose information for accountability and transparency by providing information with respect to all stakeholders (environment, Social, shareholders, employees, creditors, management, etc.) in accordance with the provisions of Allah SWT. The information disclosed can be both financial and non financial information such as corporate social responsibility of sharia banking to the environment. In accordance with the Sharia Enterprise theory, Islamic Social Reporting (ISR) aims to provide information on the implementation of corporate social responsibility as a parts of sharia accounting reports. The disclosure of social responsibility in Sharia banking or Islamic Social Reporting (ISR) which is a development of social responsibility in accordance with Sharia principles is very important to be developed and implemented in order to achieve Islamic accounting objectives, in achieving socio-economic justice through activities that positively impact the community. ISR disclosure relates to the horizontal accountability to the stakeholders, and vertical accountability to Allah swt.

Keywords: Islamic Social Reporting Disclosure, Company characteristics, social political influence