Business, Accounting, and Knowledge Journal
Vol 2 No 2 (2025): Business, Accounting, and Knowledge Journal

Analysis of the Influence of Customer Orientation on Sales Performance Through Value-Based Selling as a Moderating Variable

Christian Jordan Santoso (Universitas Pekalongan)
M. Sigit Taruna (Universitas Pekalongan)
Dian Milasari (Universitas Pekalongan)



Article Info

Publish Date
19 Nov 2025

Abstract

ABSTRAK This study examines how customer orientation influences sales performance, with value-based selling acting as a moderating variable for Vespa Motor sales personnel at BCA Multifinance Pekalongan. The type of research used in this study is correlational research with data collection methods using questionnaires. This study utilized a sample of 110 respondents. The sampling method used was purposive sampling. The analytical tool used is moderation regression analysis. The analysis results indicate that customer orientation has a negligible negative impact on sales performance. Value-based selling has an insignificant positive effect on sales performance. Value-based selling can strengthen the relationship between customer orientation and sales performance. This research aims to provide a more comprehensive understanding of value-based selling strategies that respond to the continuously evolving dynamics of consumer behavior. Theoretically, this research is also expected to enrich the literature in the field of marketing, particularly in the context of the automotive industry and vehicle financing.

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Journal Info

Abbrev

batik

Publisher

Subject

Description

Business, Accounting, and Knowledge Journal embraces contemporary trends in accounting and business. The scope is evolving to accommodate the most recent and emerging issues, challenges, and phenomena. For example, consider sustainability issues and the role of accounting in digital transformation. ...