An apparatus for processing a signal and method thereof are disclosed. The present invention includes receiving coding mode information indicating a speech coding scheme or an audio coding scheme, linear prediction coding degree information indicating a linear prediction coding degree, and the signal including at least one of a speech signal and an audio signal; decoding the signal according to the speech coding scheme or the audio coding scheme based on the coding mode information; decoding linear prediction coding coefficients of the signal based on the linear prediction coding degree information; and generating an output signal by applying the decoded linear prediction coding coefficients to the decoded signal. In this case, the linear prediction coding degree information is determined based on a variation of a value of an LPC residual generated from performing the linear prediction coding on the signal. It further determines whether or not the said residual decreases by an increase in the linear prediction coding degree, and it determines an appropriate LPC coding degree in each case.
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