This study is aimed to know the factors that affect the quality of audits on non financial companies in Indonesia. This study uses the financial statement of non financial companies listed in Indonesia Stock Exchange (IDX) for period of 2013-2014. Data collection method used inÂ thisÂ Â researchÂ isÂ Â purposiveÂ samplingÂ Â withÂ Â 31Â Â nonÂ Â financial companies as the sample. The hypotheses were tested using logistic regression analysis. The results show that the variables that have a significant effect on audit quality is a measure of independent board. While other variables examined in this study such as Institutional Ownership isÂ not proven to affect on audit quality.