Abstract (Translated):
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.