This paper aims to examine the determinants of Islamic Social Reporting (ISR) disclosure level and examine whether legal origin affects ISR disclosure level.  This study examines samples of Islamic banks in Indonesia and Malaysia during 2013-2015 using regression analysis. The result shows that bank’s size and bank’s age positively affect ISR disclosure level. Profitability negatively affects ISR disclosure level while the number of Sharia Supervisory Board (SSB) did not affect ISR disclosure level. Legal origin affects ISR disclosure. Banks in common law country have higher disclosure level than banks in civil law country.

Keyword: Islamic social reporting, disclosure, determinants, legal origin, common law, civil law