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There is an increased emphasis on entrepreneurship research all around the globe. The Census of Establishments and Enterprises 2006 shows that 99.2% or 518,996 of business establishments in Malaysia were small and medium enterprises (SMEs). A critical question remains – what factors affect entrepreneurial performance? Not all business start-ups were successful and managed to survive into the future. This study aims to understand how entrepreneurial attitude affects the performance of SMEs in Malaysia. Self-administered questionnaires were distributed to owner managers and data were analyzed using regression model. Results show that all five dimensions of entrepreneurial attitude are positively related to firm performance.
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