“The Effectiveness of Internal Control over Distribution Channels and Service Quality in Supporting Sales Performance at the Evolene Agency in Semarang”   10 8

Authors

Keywords:

Internal Control, Distribution Channels, Service Quality, Sales Performace.

Abstract

Increasingly intense business competition drives companies to continuously improve sales performance in order to maximize profits. Sales performance serves as a key indicator of marketing strategy success. This study aims to analyze the impact of internal control, distribution channels, and service quality on the sales performance of the Evolene Semarang agency. A purposive sampling method was employed, involving a sample of 97 respondents. Data analysis was conducted using SPSS version 30, encompassing validity and reliability tests, classical assumption tests, multiple linear regression, as well as t-tests and F-tests. The results indicate that: (1) Internal Control (X1) has a positive and significant effect on Sales Performance (Y), evidenced by a calculated t-value of 3.454 and a significance level of 0.001 (< 0.05). This implies that the more effective the implemented distribution channels, the higher the sales performance. (2) Distribution Channels (X2) exert a positive and significant influence, indicated by a calculated t-value of 9.190 and a significance level of 0.000 (< 0.05). (3) Service Quality (X3) also has a positive and significant effect on Sales Performance, demonstrated by a calculated t-value of 2.342 and a significance level of 0.021 (< 0.05). (4) Simultaneously, the three variables exert a positive and significant influence—indicated by a calculated F-value of 96.424 and a significance level of 0.000 (< 0.05)—thereby comprehensively explaining the variation in sales performance.

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Published

2026-04-30