The purpose of this research was to obtain empirical evidance about Effect of Operating Cost to Operating Income, Loan to Deposits Ratio, Non Perfoming Loan toward Profitability With Capital Adeqaucy Ratio as the Moderating Variable In Banking Companies Listed On the Indonesia Stock Exchange for the period 2015-2019. The method used in this research is a descriptive analysis method and verification. The population research is 44 banks listed on the Indonesia Stock Exchange. The sampling technique used quota sampling with samples used of 175 financial statements from 35 banks for 5 years. The analysis technique used is panel regression analysis and moderated regression analysis (MRA) with the application e-views 9. The results showed that the Operating Costs Operating Income, Loan to Deposits Ratio, Non Perfoming Loan simultaneously affect on profitability, and Operating Costs Operating Income has a negative and significant effect on profitability, Loan to Deposits Ratio has a positif and significant effect on profitability, Non Perfoming Loan has a negative and significant effect on profitability, Capital Adequacy Ratio is able to moderated the effect of Operating Cost to Operating Income on Profitability, Capital Adequacy Ratio is able to moderated the effect of Loan to Deposits Ratio on Profitability, Capital Adequacy Ratio is able to moderated the effect of Non Perfoming Loan on Profitability.