This research examines the moderating effect of some contingency variables, which consisted of environmental turbulence, organization structure, company size, and organization culture, in organizational context, on the relationship between formal strategic planning and company performance. The investigation was done to small and medium enterprises (SMEs), and data were gathered through interviews and questionnaires collected from sixty-four SME exporters of regional featured products. Five hypotheses were tested in this research using Partial Least Square. The analysis result showed that one hypotheses was supported while the others were not. The four unsupported hypotheses were about the moderating effect of variable.