This research aims to investigate how the board of commissioners plays a role in influencing Islamic social reporting. The object of this study was the disclosure of Islamic social reporting in sharia banking in Indonesia, through secondary data. Data were analyzed using multiple linear regression analysis. The findings showed the role of the board of commissioners in influencing the extent of Islamic social reporting disclosure more likely through the size of the board of commissioners, not through an independent board of commissioners or the number of board meetings. Researchers found that challenge of a great opportunity for the board of commissioners to contribute to social responsibility of companies in accordance with the provisions of Islam.