This study aims to analyze the effect of firm growth and workload on audit quality with the chief financial officer as a moderating variable in food and beverage sector companies listed on the Indonesia Stock Exchange. The study was conducted partially and simultaneously. The sample in the study was 22 companies with research in 2018-2022 so that there were 110 data analyzed. The data source came from secondary data in the form of company annual reports. The analysis tool used was the moderated regression analysis (MRA) test with a logistic regression analysis approach. The results of hypothesis testing show that firm growth does not have a significant effect on audit quality. Similarly, the workload variable has no significant effect on audit quality. The chief financial officer variable also does not significantly affect audit quality. Moreover, the interaction effect between firm growth and chief financial officer as a moderating variable does not significantly influence audit quality. Likewise, workload does not significantly affect audit quality when moderated by chief financial officer. These findings indicate that the moderating test using predictor moderation does not provide significant evidence.