International Journal of Research and Review Vol.7; Issue: 4; April 2020 Website: www.ijrrjournal.com Research Paper E-ISSN: 2349-9788; P-ISSN: 2454-2237 International Journal of Research and Review (ijrrjournal.com) 464 Vol.7; Issue: 4; April 2020 Financial Performance and Disclosure of Islamic Social Reporting: The Case of Indonesia Sharia Banking Industry Seleman Hardi Yahawi 1 , Minati Nurjanah 1 , Erna Setiany 2 1 Universitas Muhammadiyah Tangerang, Indonesia 2 Universitas Mercu Buana, Indonesia Corresponding Author: Erna Setiany ABSTRACT This research aims to determine the effect of Capital adequacy Ratio, Non Performing Financing and Debt to Equity Ratio on the Disclosure of Islamic Social Reporting (ISR). Disclosure of Islamic Social Reporting (ISR) is measured by the ISR Indeks. The population in this research is Sharia banking in the form of Sharia Commercial Bank in Indonesia during the period 2013-2018. The total samples tested were 9 Sharia Commercial Bank selected by purposive sampling technique. This research analyzed ISR Index through bank annual report by using content analysis method. Data analysis technique use panel data regression with Eviews 9.0 program. The results of this research indicate that Debt to Equity Ratio affect the Disclosure of Islamic Social reporting. Capital Adequacy Ratio and Non Performing Financing doesn’t affect the Disclosure of Islamic Social reporting. Keywords: Capital adequacy Ratio, Non Performing Financing, Debt to Equity Ratio, Disclosure of Islamic Social Reporting. 1. INTRODUCTION Developments in the business world is increasingly rapid, can be seen from the emergence of various large-scale companies and areas of business that are available more and more, this is a positive impact for the community because there are various jobs, clothing, food, and boards from the activities of the company, but there is also a negative impact of the company to its environment. Indonesia is a country that has high economic potential, the potential to be considered international world because it has a number of characteristics that put the country in a good position to experience the rapid economic development. In addition, in recent years there has been strong support from the central government to curb Indonesia's dependence on commodity exports (raw), while increasing the role of manufacturing industry in the economy. Increased economic activity compared to the US with the development of the capital market. The capital market is an institution and profession related to the effect in this case is the Sharia capital market is instrumental in increasing the market share of Sharia securities in corporate companies who want to participate in Sharia capital market in Indonesia (Cahya, 2018:12). The principal and operational differences between conventional and Sharia banks can affect critical financial indicators such as efficiency, asset quality and stability (Satibi, Utami & Nugroho, 2018) Indonesia Stock Exchange is one of the institutions in the capital market that formed through the merger between the Jakarta stock Exchange and the Surabaya stock Exchange. Among them is a banking company namely commercial banks and Sharia banks. Commercial banks are banks