We investigated the characteristics of the silicon oxy-nitride and nitride films grown by plasma-enhanced chemical vapor deposition (PECVD) at the low temperature with a varying $NH_3/N_2O$ mixing ratio and a fixed $SiH_4$ flow rate. The deposition temperature was held at $150^{circ}C$ which was the temperature compatible with the plastic substrate. The composition and bonding structure of the nitride films were investigated using Fourier transform infrared spectroscopy (FTIR) and X-ray photoelectron spectroscopy (XPS). Nitrogen richness was confirmed with increasing optical band gap and increasing dielectric constant with the higher $NH_3$ fraction. The leakage current density of the nitride films with a high NH3 fraction decreased from $8{ imes}10^{-9}$ to $9{ imes}10^{-11}(A/cm^2$ at 1.5 MV/cm). This results showed that the films had improved electrical properties and could be acceptable as a gate insulator for thin film transistors by deposited with variable $NH_3/N_2O$ mixing ratio.