The theory of planned behavior(TPB) was originally from the Theory of Reasoned Action (TRA) which was continuously revised and developed by Ajzen ((Sekaran et al., 2018)).TPB assumes that not all behavior is under full control, so the concept of behavior control is added (Mahyarni, 2013). As a general rule, the stronger the intention to engage in a behavior, the more likely it is to perform. Intentions should be clear, however, that behavioral intentions can link expression in behavior only if the behavior is under volitional control (Kautsar et al., 2019). Theory of Planned Behavior states that behavioral attention is determined by three trust factors, namely behavioral, normative, and control beliefs. There are different views on the relationship between attitudes and behavior, and there is a belief that attitudes cause behavior (Soon & Wallace, 2015).

Competitive strategy is mostly understood as determining a company's position in its market and thus is often known as a market positioning view or market-based view (Prestasi et al., 2013). Performance is defined broadly in an economic sense including allocation efficiency, technical efficiency, and innovation. Strategic behavior in corporate decisions includes price, advertising, capacity, and quality (Porter, 1981). (Achievement et al., 2013) explain the RBV. The theory is the theory of the company's internal resources, focusing on the distinctive nature of the resources and capabilities needed to support and generate competitive advantage. (Ferreira et al., 2011) (Sekaran et al., 2018) stated that the company's success is largely determined by the resources it has and the company's capabilities can manage resources into something that can bring economic benefits. Firm resources can be tangible (for example factories, land, vehicles, raw materials, and machinery) or intangible (for example brand, reputation, expertise, company culture, structure, perceptions, and processes). (Simatupang, 2013) explains that the MBV and RBV theories are a combination of theories that have an important role in explaining strategy on company performance.

(Heffernan, 2016) review from bandura's book, thatBandura uses a "social cognitive" framework to explore the dynamic interaction of affect, thought, and action in influencing social change. Bandura's use of the term "social cognition" recognizes the social origins of human thought and action, and the influential causal contribution of thought processes to human motivation, influence, and action. (Heffernan, 2016) defines that in social cognitive theory the ability to observe is an important consideration in displaying behavior and belief. This belief is usually referred to as self-efficacy or self-efficacy and it is seen as a critical prerequisite for behavior change. (Rotter, 1966) explains that cognitive factors shape how humans will respond to impulses from their environment. One's view of future events is the main determinant of behavior. This expectation or view of a person on the events experienced is called the locus of control. There are two perceptions of the locus of control, namely someone who thinks that all the events he experiences are the result of environmental factors that influence the most, then this is called an external locus of control. While someone who thinks that all the events that have been experienced are his hard work and efforts that will affect the outcome of an event, this is called the internal locus of control. The cognitive theory according to (Suryaningsih & Wahyudin, 2019), holds that human behavior is not determined by impulses that are outside of him, but by factors that exist within him. This theory emphasizes aspects of the mind that can form patterns of human behavior.

The bottom of the Pyramid is a theory that is considered to build a framework for poverty alleviation (Prahalad & Hammond, 2002). This can be started by seeing the lower class as strong and creative entrepreneurs, then there will be opportunities created. Together with Stuart Hart, in 2005 Prahalad wrote a phenomenal book, The Fortune at the Bottom of the Pyramid, which illustrates that serving these micro-groups can be a profitable business. The rapid development of the microfinance business is one manifestation of what Prahalad and Hart describe. The BOP theory explains how MSME actors as small communities can become a force for this country in dealing with various problems due to the Covid-19 Pandemic. If MSMEs survive until now, one of the visible growths is the absorption of labor. Therefore, the BoP Theory can be the basis for assessing how to maintain a business during this Covid-19 pandemic.

Financial attitude is defined as a state of mind, opinion, and judgment about finances that are implemented in the form of an attitude. Financial attitude is also explained as the application of financial principles to create and maintain value in the form of decision-making and appropriate resource management(Sagoro & murti, 2018). The financial attitude of business owners is improved through the provision of adequate information(Eniola & Entebang, 2017). Research results (Sagoro & murti, 2018) found that financial attitudes have a positive effect on financial management behavior. (Eniola & Entebang, 2017) observes that the financial attitudes of MSME managers affect their access to finance and expansion of capital among other business activities. Successful people are financially conscious so they have long-term, future-oriented savings and investments (Fitria et al., 2021). Research conducted by Humaira (2018) shows the influence of financial attitudes on the performance of MSMEs. ((Dai et al., 2019); (Kostini & Raharja, 2020); (Sagoro & murti, 2018); (Sekaran et al., 2018)) also stated that financial attitudes have a positive effect on MSME performance. Based on the discussion of theory and the results of previous studies that provide empirical evidence, a hypothesis can be formulated:

H1: Financial attitudes affect the financial performance of MSMEs during the Covid-19 pandemic.

Marketing strategy is a fundamental part of a planned effort to achieve goals by developing sustainable advantages through the markets entered and the marketing programs used. To adjust and follow market demand, the core activities of marketing are used in the form of product, price, promotion, and place strategies to achieve the targets. With the right marketing strategy, a company can compete with the global market (Pradina, 2021). ActivityMarketing is one of the most important points in business. The sale of the product is the hope of all sellers. Marketing strategy is the proactive identification and exploitation of opportunities to acquire and retain the most profitable customers through innovative approaches to risk management and resource utilization and value creation(Pamuji, 2018). Research ((Agwu, 2018); (Suindari & Juniariani, 2020)) strengthens that marketing strategy affects performance and can be an approach concept that can be implemented by MSMEs according to the resources and problems they face. Based on the discussion of theory and the results of previous studies that provide empirical evidence, a hypothesis can be formulated:

H2: Marketing strategy affects the performance of SMEs.

Locus of Control is the concept of belief that the extent to which individuals believe that they are in control of their destiny((Kautsar et al., 2019);(Rizkiawati, 2018)). The locus of control becomes an important variable to explain human behavior in organizations. Locus of control is related to motivation, effort, performance, satisfaction, job perception, obedience to authority, and supervisory style(McGee et al., 1977) (Spector, 1982). (Rotter, 1966) describes locus of control as how much a person believes that he is in control of himself for what they want, but also does not completely depend on his actions such as fate, luck, chance, and destiny. If an MSME actor has strong confidence and self-control, this can be a determining factor in improving his company's performance(, 2020). Research result ((, 2020); (Herath et al., 2013))states that the locus of control has a positive and significant effect on the performance of MSMEs. Based on the discussion of theory and the results of previous studies that provide empirical evidence, a hypothesis can be formulated:

H3: Locus of control affects the performance of SMEs.

Self-efficacy is an indicator of personal value that reflects the belief in oneself that arises because of individual experience to form a consistent pattern of behavior(Sekaran et al., 2018). Another meaning of self-efficacy relates to the belief that one can perform the expected action. Personal perceptions such as belief in oneself play an important role in influencing one's intentions. Steps to support the improvement and development of SMEs, self-efficacy is needed which has an important role in success job, which in this case is associated with business performance. (Ahlin et al., 2014)argues that self-efficacy can play an important role in increasing the success of a business such as MSMEs. Self-efficacy provides confidence and motivation that everyone can provide good performance, which will have an impact on business performance or in this case MSMEs. In addition, self-efficacy is also a driving factor that makes a person more active and optimal in life profession. ((Herath et al., 2013); (Kautsar et al., 2019); (Ngek, 2015); (Shamsudeen et al., 2016); (Singh et al., 2019)) show that self-efficacy has an intermediate positive effect on business performance. Based on the discussion of theory and the results of previous studies that provide empirical evidence, a hypothesis can be formulated:

H4:Self-efficacy affects the performance of SMEs

Financial attitude is defined as a state of mind, opinion, and assessment of finance which is implemented in the form of an attitude. Financial attitude is also explained as the application of financial principles to create and maintain value in the form of decision-making and appropriate resource management(Sagoro & murti, 2018). Research results (Sagoro & murti, 2018) found that financial attitudes have a positive effect on financial management behavior. These findings allow that financial attitudes also influence the resilience of MSMEs.Based on the discussion of the theory and the results of previous studies that provide empirical evidence, the following hypotheses can be formulated:

H5: Financial attitudes affect the resilience of MSMEs during the Covid-19 pandemic

Marketing strategy is a fundamental part of a planned effort to achieve goals by developing sustainable advantages through the markets entered and the marketing programs used. The results of research conducted qualitatively by(Fitria et al., 2021)explained that the post-Covid-19 business management strategy for MSME actors can provide improvement and development of good business sustainability by implementing strengthening management in the fields of marketing, human resources, finance, and operations as a strategic step to create an efficient and effective business existence. Making it possible that in quantitative research marketing strategies have an impact on the resilience of SMEs. Based on the discussion of the theory and the results of previous studies that provide empirical evidence, the following hypotheses can be formulated:

H6: Marketing strategy affects the resilience of MSMEs during the Covid-19 pandemic.

Locus of control gives an idea of ​​how far a person sees the reciprocity between the actions taken and the results obtained or someone interprets the causes of an event. Locus of control determines the degree to which a person believes that their behavior affects what happens to them, in other words, a person believes that they are in full control of themselves, and believes that they are the determinants of their destiny. It is possible that someone who has a business can survive until now, it is the result of what has been done. (Kautsar et al., 2019) argues that business skills that contain locus of control have a significant effect on business success. Based on the discussion of the theory and the results of previous studies that provide empirical evidence, the following hypotheses can be formulated:

H7: Locus of control affects the resilience of MSMEs during the Covid-19 pandemic.

Self-efficacy is an indicator of personal values ​​that reflect a belief in oneself that arises from individual experience to form a consistent pattern of behavior. Self-efficacy is related to the belief that he can perform the expected action. Personal perceptions such as self-belief alone play an important role in influencing someone's intentions. Research ((Kemper et al., 2019); Balik, 2020)proves that emotional intelligence and self-efficacy have a positive effect on entrepreneurial success. Based on the discussion of the theory and the results of previous studies that provide empirical evidence, the following hypotheses can be formulated:

H8: Self-efficacy affects the resilience of SMEsduring the Covid-19 pandemic.

Corporate Sustainability has become very important in recent years with sustainable development, which is defined as meeting the needs of the present without risking meeting the needs of future generations. Especially in the last two decades, the relationship between financial performance and corporate sustainability has been widely questioned by the large masses, especially in the business and academic world. Globalization, technological and demographic changes have led to changes in organizational internal structures, processes, and behavior. Environmental, social and governance issues become very strong to gain a competitive advantage in the global market. Whether sustainable performance affects financial performance remains unclear in many companies. However, the research conducted(Dincel & Gungor, 2018) proves that there is a positive relationship between corporate social sustainability and corporate financial performance. The study supports that companies that incorporate sustainability issues into their business operations are better able to leverage their resources towards stronger financial performance. So from this explanation, it can be formulated:

H9: Business resilience affects the performance of SMEsduring the Covid-19 pandemic.

Financial behavior is part of business sustainability(Krechovská, 2015). Financial literacy is seen as one of the most important characteristics that can determine the behavior/attitudes of individuals in the world of finance, their approach to payment discipline, debt, and thinking for the future. It is important to emphasize financial education as a tool to improve and develop practical financial literacy(Krechovská, 2015). (Ye & Kulathunga, 2019) reveal the direct positive effects of financial literacy, access to finance, and financial risk attitudes on sustainability. Financial literacy has also emerged as a predictor of access to finance and financial risk attitudes. In addition, access to finance and financial risk attitudes were found to be partial mediators of the relationship between financial literacy and SME sustainability. (Dincel & Gungor, 2018) explained that there is a positive relationship between corporate social sustainability and corporate financial performance. Companies that incorporate sustainability issues into their business operations are better able to leverage their resources towards stronger financial performance and value creation. From this, where financial attitudes are part of business sustainability and business sustainability affects financial performance business sustainability is expected to be a moderator between financial attitudes toward MSME performance. Based on the discussion of the theory and the results of previous studies that provide empirical evidence, the following hypotheses can be formulated:

H10: MSME resilience is a moderating variable between financial attitudes and MSME performance.

Development of an effective marketing strategy, it is necessary to group and position, and develop a marketing mix that will flexibly respond to changes in the external environment and best meet current and future customer needs, to ensure the company's sustainability. To determine the level of achievement of the company's sustainability, it is necessary to use strategically selected marketing effectiveness indicators(Minina et al., 2021). (Kemper et al., 2019) explains that while marketing is usually seen as encouraging overconsumption and contributing to global change, at the same time, it is also promoted as a means to enable sustainable consumption. Research conducted by(Rahayu & Wibowo, 2020) that marketing strategies carried out using online marketing has a positive impact on boosting financial performance and business sustainability. Based on the discussion of the theory and the results of previous studies that provide empirical evidence, the following hypotheses can be formulated:

H11: MSME resilience is a moderating variable between marketing strategy and MSME performance.

((Flanagan & Hill, 2014); (Kusuma et al., 2022); (Sekaran et al., 2018))revealed that successful entrepreneurs carry personality traits that display psychological characteristics, one of which is an internal Locus of Control.((Flanagan & Hill, 2014); (Kusuma et al., 2022); (Sekaran et al., 2018)) explained that one of Cantillon's famous concepts of thought was the science of uncertainty in entrepreneurship which then gave birth to the character of courage to take balanced risks for an entrepreneur (locus of control). Locus of control is a psychological part of entrepreneurship. Entrepreneurial psychology seeks to understand entrepreneurial mentality and behavior, emphasizing the socio-psychological dimension of entrepreneurial activity. Psychology approaches entrepreneurship, one of which is a trait approach to reveal the individual personality characteristics of entrepreneurs who play a role in the success or business failure(Husna, 2018). MSMEs that can stand up until now / survive until now are expected to be able to become factor liaisons between locus of control on the performance of SMEs. Based on the discussion of the theory and the results of previous research, the following hypotheses can be formulated:

H12: MSME resilience is a moderating variable between Locus of Control and MSME performance.

The success of a business is an achievement that is influenced by various factors, one of which is self-efficacy. (Kemper et al., 2019) proves that emotional intelligence has a positive effect on entrepreneurial success, this explains the relationship between emotional intelligence and entrepreneurial potential as a combination of entrepreneurial psychological aspects that determine entrepreneurial success. (Sekaran et al., 2018) shows that the two dimensions of emotional intelligence and emotional utilization, positively affect entrepreneurial self-efficacy. However, research conducted by(Ambarwati & Fitriasari, 2021) shows that there is no effect of self-efficacy on business performance. The existence of resilience or business continuity as a moderating variable and supported by research(Sekaran et al., 2018) which explains the effect of self-efficacy on business resilience, expected business resilience is a connecting factor of self-efficacy in influencing the performance of MSMEs. Based on the discussion of the theory and the results of previous research, the following hypotheses can be formulated:

H13: MSME resilience is a moderating variable between self-efficacy and MSME performance.

The questionnaire is said to be valid if the statement on the questionnaire can reveal something that will be measured in the questionnaire. Based on the table below, it can be concluded that financial attitudes, marketing strategies, locus of control, self-efficacy, business resilience, and MSME performance, have been valid.

shows that the question items on the variables of financial attitude, marketing strategy, locus of control, self-efficacy, business defense, and financial performance are valid. Valid means that the items in this research questionnaire can be used to measure the performance of SMEs. In this validity test the sig(2-tailed) value of each variable <0.05 so it can be concluded that each variable is valid.

A reliability test is used to measure the consistency of the questionnaire which is an indicator of the variable. If the value of Cronbach's Alpha > 0.6, then the data is reliable. Vice versa, if Cronbach's Alpha value < 0.6, then the data is not reliable. Based on the table below, conclusions can be drawn that financial attitudes, marketing strategies, locus of control, self-efficacy, business resilience, and MSME performance, are reliable.

A good regression model is to have a normal or close to normal data distribution. Detect normality can be done with statistical tests. Test statistics used instudyThese are skewness and kurtosis.

The data is said to be normal if the Asymp sig (2-tailed) value > 0.05 and in the table above, the Asymp sig (2-tailed) value is 0.200 and is greater than 0.05, which means the data is normally distributed. The amount of data used was initially 60 data and resulted in Asymp sig (2-tailed) < 0.05 which means that it was not normally distributed and then data selection was carried out by increasing the casewise diagnostics value to 2.5 and there was 1 data deleted then normality test was carried out again and Asymp has obtained sig (2-tailed) 0.038 < 0.05, which means the data is still not normally distributed. Then the casewise diagnostics value was increased to 2 and 4 data had to be deleted, then the normality test was carried out again and the Asymp sig (2-tailed) 0.200 < 0.05, which means the data was normally distributed.

The method for diagnosing the presence of multicollinearity is done by using the Variance Inflation Factor (VIF) test. If the VIF is greater than 10, then there is a multicollinearity problem between independent variables. The multicollinearity test aims to test whether there is a correlation between the independent variables in the regression model.

Based on the multicollinearity test table above, it can be seen that there is no multicollinearity between independent variables because the calculation results of the tolerance value of each independent variable do not exist. Show the result is less than 0.10 and the calculation result of the Variance Inflation Factor (VIF) value also shows that each independent variable is not more than 10, namely X1 gets a VIF value of 1.362 with a Tolerance value of 0.734, X2 obtains a VIF value of 2.371 with a Tolerance value of 0.422, X3 obtained a VIF value of 1.719 with a Tolerance value of 0.582, and X4 obtained a VIF value of 1.435 with a Tolerance value of 0.697, and Z obtained a VIF value of 2.321 with a Tolerance value of 0.431. It can be concluded that there is no multicollinearity between independent variables in this regression model.

Heteroscedasticity testing using Spearman's rho correlation coefficient test technique, namely correlate independent variable with the residual. The test uses a significant level of 0.05 with a 2-sided test. If the correlation between the independent variables and the residuals obtained a significance of more than 0.05, it can be said that there is no heteroscedasticity problem.

Based on the table of test resultsheteroscedasticityThe above shows that the regression model does not contain any symptoms heteroscedasticity can be seen from the significance value of X1 (0.738), X2 (0.705), X3 (0.724), and X4 (0.765), and Z (0.975) is greater than 0.05. Of all the classical assumption tests carried out to be able to proceed to the multiple linear regression model, none of the assumption tests were problematic and this indicates that the variable which is feasible and can be tested in a multiple linear regression model.

Based on the table of results of multiple linear regression analysis above, the following equation is obtained:

Y = 1.005 + -0.039X1 + 0.038X2 + 0.166X3 + 0.307X4 + e (1)

Judging from the equation above, it can be explained as follows:

This study uses Adjusted R Square to measure how far the ability of the independent variable is in explaining the variation of the dependent variable. Ghozali (2009) explains that the value of the coefficient of determination is between 0 and 1. If the value is relatively small, it means that the ability of the independent variable in explaining the variation of the dependent variable is only limited, and if the value is close to one, it means that the independent variables provide almost all the information needed to predict dependent variable variationR2

Based on the table above in the Adjusted R Square column, obtained score coefficient determination of 0.430 which means 43%, this shows the magnitude of the ability of the independent variable to explain the dependent variable. While 57%explainedby other variables outside of this study.

The F test was conducted to determine the effect of financial attitude, marketing strategy, locus of control, and self-efficacy (independent variable) together on the financial performance of MSMEs (dependent variable) with a significance level of 0.05. If the probability value is < 0.05, it can be said that there is a jointly significant effect between the independent variables on the independent variables. However, if the significance value is > 0.05 then there is no significant effect jointly between the independent variables on the dependent variable.

From the table above, it can be seen that the significance value of F = 0.000 (smaller than = 0.05). It means Ha is accepted. Financial attitudes, marketing strategies, locus of control, and self-efficacy simultaneously significantly affect the performance of SMEs.

The t-test was conducted to determine the significance of each independent variable on the dependent variable. The criteria for decision making is if H0 is accepted if the significance value is < at = 0.05 and H0 is rejected if the significance value is > at = 0.05.

In the first equation using the formula:

Y = 1.005+ (-0.207X1) + 0.038X2 + 0.166X3+ 0.307X4+ E (2)

In the second equation using the formula:

Y = 0.376 + (-0.040X1) + 0.011X2 + 0.143X3 + 0.251X4 + 0.293Zi + E (3)

In the third equation, using the formula

Yi = -19.396 + (0.062X1) + (-0.372X2) + 0.514X3 + 2.077X4 + 1.409Zi + 0.002X1*Zi + 0.024X2*Zi + (-0.022X3*Zi) + (-0.109*X4) + E (4)

From the results of the SPSS output above, it shows that the beta value that appears in the interaction test shows a significant value > 0.05 in all variables, which means that there is no interaction between variables.

In this table it can be seen that the significance value = 0.000 (smaller than = 0.05). It means Ha is accepted. MSME resilience simultaneously moderates the survival strategy (financial attitude, marketing strategy, locus of control, and self-efficacy) with MSME performance.