This research aims at identifying factors that generate customers perceived value in B2B service sector. Development of research model and scales is based on various theories and qualitative studies. Research results show that there are five factors that affect the value perceived by customers. They are, in order of importance: (1) reputation, (2) customer orientation, (3) innovation, (4) technical skills, and (5) communication skills. The research also d.etects two factors that act as moderator variables: (1) Corporate reputation that produces stronger effects on results of customer realized perception caused by international experience
and (2) Results of customer realized perception have stronger effects on customer perceived value when customers have little purchasing experience.