The Influence of Environmental Performance, Profitability, Proportion of Independent Commissioners, and Leverage on Islamic Social Reporting (ISR)

— This study aims to analyze the effect of environmental performance, profitability, proportion of independent commissioners, and leverage on Islamic Social Reporting (ISR) in Islamic bank companies listed on the Indonesia Stock Exchange during the 2016- 2021 period. The research method used is quantitative by using a purposive sampling technique to select a sample of Islamic bank companies that meet certain criteria. The data used is secondary data from the company's financial reports and annual reports. The results of multiple linear regression analysis show that environmental performance has a significant effect on ISR, while profitability, the proportion of independent commissioners, and leverage have no significant effect on ISR. This research provides insights for Islamic bank companies in improving their social performance and responsibility in an Islamic way.