Factors that influence the Micro and Small Enterprises profitability in times of contingency

Abstract

The objective of this research is to analyze the factors that influence the profitability of Micro and Small Enterprises in Peru, in the face of the problems derived from Covid-19, with the purpose of contributing to the literature on the study of business behavior during crises, from the perspective of the contingency theory. In order to carry out the research, a quantitative study was carried out with a sample of 291 companies in the commercial and service sector in Lima, Peru. The results of the logistic regression analysis show that only two groups of variables were significant: environment and size, while the group of variables that influence technology was not significant in generating the profitability of the company.