Proceedings Book of ICEFMO, 2013, Malaysia Handbook on the Economic, Finance and Management Outlooks ISBN: 978-969-9347-14-6 107 The relationship between Independent Non Executive Directors’ and Audit Committee on Firm Performance among Malaysian Listed Companies Idris Adamu Alhaji Management Information System, Abubakar Tatari Ali Polytechnic Bauchi State, Nigeria. E-mail: alhajiidris05@gmail.com Maryam Ismaila Baba ATAP Consultancy Services Unit, Abubakar Tatari Ali Polytechnic Bauchi State, Nigeria. E-mail: maryambaba@gmail.com Wan Fauziahbt Wan Yusoff Faculty of Technology Management and Business Universiti Tun Hussein Onn Malaysia. E-mail: fauziahy@uthm.edu.my Abstract Various literature have discussed about various influences of corporate governance elements in firm performance The general assessment is corporate governance act as an instrument to support management's to achieve its desired goals with the stakeholder value especially in increase financial performance.Despite the broad studies of corporate governance there is still a different argument in the view of the influence of corporate governance on financial performance. Therefore, the aim of this paper is to identify the influence of two corporate governance variables on firm performance. The corporate governance measurement was measured by the Independent non executive director and audit committee as independent variables and firm performance is measured by return on equity (ROE) and earnings per share (EPS) as dependent variables. This study is purely quantitative whereby data were collected from secondary source such as published in journals and Annual Reports of the companies. This study discovered that, there is a significant influence of corporate governance on firm performance. Therefore, the results show that good corporate governance practiceinfluence firm performance. Finally, it's hoped