The purpose of this study was to determine whether the proportion of the board of commissioners with an economic backgrounds is able to moderate the relationship between Loan to Deposit Ratio and Non Performing Loan. The data used in this research is secondary data. The population of this study are banking companies listed in Indonesia Stock Exchange in 2017-2019. Samples was selected using purposive sampling and obtained a total of 108 samples from 36 banking companies. The data analysis technique used is moderated regression analysis (MRA) and analyzed using the SPSS version 26 application. The result showed that the proportion of the board of commissioners with an economic backgrounds was unable to moderate the relationship between Loan ...