This research determines the perception of Islamic banks’ stakeholders on Islamic social reporting. The stakeholders are employees, costumers, lecturers that have savings in the Islamic banks. The difference that occurs among stakeholders because they have differents background of educations and working experinces on the disclousure of social reporting namely : a) The main objectives of Islamic social reporting are b) factor(s) that prevent Islamic banks from disclosing Islamic social reporting c) motivation for Islamic banks to disclose social reporting d) the potential the user group(s) of the information from Islamic social reporting e) the information of Islamic social reporting that should be disclosed by Islamic banks f) important information that should be disclosed in Islamic social reporting and you are required to evaluate based on your preferences. Methods of data collection use with questionnaire instruments that was distributed to three respondents namely: employees, costumers and lectures. Data analysis use anova, kruskal-wallis and multiple response analysis. Results of this research are as follows: Firstly, there is difference in the perception of stakeholders of the main goals in the disclosure of social reporting in Islamic banking. Secondly, there is no difference in the perception of stakeholders of the factors that inhibited the disclosure of social reporting in Islamic banking. Thirdly, there is no differences in the perception of stakeholders on the motivation of Islamic banking to disclose social reporting. Fourth, there is no difference in perceptions of stakeholders in the potential users of social reporting. Fifth, there is no difference in the perception of stakeholders on the social reporting disclosures, and there is difference in the perception of stakeholders to the detail information that must be disclosed in the social reporting by Islamic banks. 
Keyword: Islamic banking, disclousure, social reporting.