This study aims to analysis effect of bank characteristic and Good Corporate Governance toward level of Islamic Social Reporting (ISR) disclosure. ISR is a social responsibility disclosure index that has specific indicators on ethical principles of Islam. The population in this research included Islamic banks in Indonesia in the period of 2011-2015. The analytical technique used in this research was multiple linear regressions Characteristic of Bank based on size, profitability and age. Good Corporate Governance was measured base on the self-assessment of GCG implementation report. The result on the effect of bank characteristic show that profitability and size of the sharia bank have a significant influence on a level ISR disclosure, but age is not significant. The result on Good Corporate Governance have no significant effect on a level of ISR disclosure.