<p>The problem discussed in this study was to investigate the influence of the audit quality on the financial performance of banks listed in the Indonesia Stock Exchange (BEI). The purpose of this study was to examine assumptions of the influence of the quality audit of the financial performance of banks listed on the Indonesia Stock Exchange (BEI). This research analysis method uses linear analysis with a sample size 37 Conventional Banks listed in the Indonesia Stock Exchange (BEI). The results of this study indicate that audit quality has a significant impact on the financial performance of banks. The implication of this study is to investors who use the information as a reference before making the investment that the quality of the external audits will increase the rate of return on investment. While the management of the bank will use the information that the external quality audit will improve the financial performance of banks so as to improve the quality of bank assets and improve the quality of banking assets to reduce <em>non-performing loan</em> (NPL)</p>