An indium-tin-oxide (ITO) is normally used as a substrate in organic photovoltaic cells. We examined the effects of an oxygen ($O_2$) plasma treatment on the electrical properties of an organic photovoltaic cell. Experiments with four-point probe method and atomic force microscope revealed the lowest surface resistance of 17.64 ${Omega}$/sq and the lowest average surface roughness of 1.39 nm at the plasma treatment power of 250 W. A device structure of ITO/CuPc/$C_{60}$/BCP/$Cs_2CO_3$/Al was fabricated by thermal evaporation with and without the plasma treated ITO substrate. It was found that the power conversion efficiency of the cell with the plasma treated ITO is 65 % higher than the one without the plasma treated ITO.