This study aims to investigate the performance efficiency and the differences between premier Bank Islam Malaysia Berhad and RHB Islamic Bank Berhad in Malaysia. The study uses the period of the year 2010 to until the year 2015. For data analysis, this research used linear Regression Model and Correlation. EPS and CAR were used as the dependent variables while Revenue, Total assets and total equity were used as the independent variables. The study identified that earning per share is significant factor that influence profitability of Bank Islam Malaysia Berhad. Based on Correlation analysis between independent variables and earning per share, shareholders equity of Bank Islam Malaysia Berhad has a significant relationship. The correlation test between independent variables of RHB Islamic Bank Berhad shows that equity and operating profit have positive correlation at 0.01 level of significant.