This paper adresses the Universitas Terbuka (UT) students' perception on quality assurance (QA) system of distance education, using an online survey method involving 306 students. The UT students' perception on QA systm is analyzed in terms of profile of respondents, perception on important values of QA, students of satisfaction on the uquality of distance education programs and courses. The profile of the respondents shows that most of them are within the age of 25 to 30 years old. They study at UT mostly by means of reading printed materials and interactive online studies at home and at no particular place in the evenings. Students' difficulties in distance related to conflicts with work responsibilities, lack of time and self motivation. Students said that they needed both academic and social psychological support. Students' perception on important values on QA was expressed in terms of the availability and clear for QA system in the institution. In terms of institutional credibility, students stated thar external accreditation and qualified staff are key factors to institutional quality. In terms of learning process, students valued highly the importance of well structured courses and interactivity in the learning process. Students also stated that media technology supports, faculty support, and fair assessment are important in the quality of teaching learning at a distance. In terms of learning experience, they perceived that protection student rights, course content, and technology infrastructure were well facilitated by the institution.