The aim of this study is to compare the influence of corporate governance on the disclosure of Islamic Social Reporting (ISR) to non-financial companies in Indonesia and Malaysia. This research subject is the annual report published by by non-financial companies listed in the List of Sharia Securities (DES) in Indonesia and SCC in Malaysia in 2015 in order to obtain a sample of 167 non-financial companies in Indonesia and in Malaysia by using purposive sampling method. Corporate governance’s characteristics that were tested consists of Cross-directorship, Gender Diversity, Educational Background, Audit Quality and Audit Opinion. The results showed that Audit Quality had a significant positive effect on ISR disclosure to non-financial companies in Indonesia but had a significant negative effect on non-financial companies in Malaysia. Educational Background has a significant positive effect on non-financial companies in Malaysia but has a significant negative effect on non-financial companies in Indonesia. Cross-directorship, Gender Diversity and Audit Opinion have a significant negative effect on ISR disclosure to non-financial companies in Indonesia as well as in Malaysia.