This study was conducted to analyze the effect of return on assets, return on equity,
earnings per share, debt to equity ratio, price earnings ratio, systematic risk on stock
returns with audit quality as moderator. The object of this research is the companies listed
on the LQ45 index on the Indonesia Stock Exchange for the period 2013-2020. This study
applies the associative method, which aims to explain the causal relationship between one
variable that affects other variables. The sample used is 19 LQ45 companies listed on the
Indonesia Stock Exchange during the period 2013 - 2020. The type of data used secondary
data, namely financial statement data obtained from www.idx.co.id. The data analysis
method used multiple linear regression with the help of the Eviews version 10 program. The
results showed that return on assets, price earnings ratio and audit quality partially had
significant effect on stock returns. While return on equity, earning per share, debt to equity
ratio, systematic risk had not significant effect stock return. It was also found that audit
quality as a moderating variable was able to influence the relationship between return on
assets and systematic risk on stock returns.