Penelitian ini bertujuan untuk mengidentifikasi pengaruh antara struktur corporate governance dengan proksi kepemlikan institusional, dewan komisaris independen, dewan pengawas syariah, dan komite audit terhadap pengungkapan Islamic corporate social responsibility di bank syariah Indonesia. Penelitian ini menggunakan data sekunder berupa laporan tahunan 12 bank syariah Indonesia periode tahun 2013-2017 dengan total 60 sampel. Melalui analisis data statistik SPSS menunjukan jika corporate governance dengan proksi dewan komisaris independen dan dewan pengawas syariah mempunyai pengaruh dalam pengungkapan Islamic corporate social responsibility (ICSR) sedangkan untuk proksi kepemilikan institusional dan komite audit tidak mempunyai pengaruh terhadap pengungkapan Islamic corporate social responsibility (ICSR).

Kata kunci : corporate governance, Islamic corporate social responsibility, kepemilikan institusional, dewan komisaris independen, dewan pengawas syariah, dan komite audit.

This research aims to identify the influence of the structure of corporate governance, represented by the institutional ownership, the independent board of commissioners, the sharia supervisory board, and the audit committee to observe posible influence disclosure of Islamic corporate social responsibility in sharia banks in Indonesia. This research uses secondary data in the form of annual reports of 12 Indonesian sharia banks in the period 2013-2017. The result from SPSS statistical analysis shows that corporate governance with proxy of the independent board of commissioners and sharia supervisory board has an influence on the disclosure of Islamic corporate social responsibility (ICSR), and the proxy of institutional ownership and audit committee has no influence on the disclosure of Islamic corporate social responsibility (ICSR).

key word: corporate governance, Islamic corporate social responsibility, institutional ownership, independent board of commissioners, sharia supervisory board, and audit committee