This study applies the stimulus-organism-response (S-O-R) theory to identify factors that influence Taiwanese people’s preference towards Korean popular music. Specifically, the study examines the effects of auditory and visual sources on consumers’ preference toward Korean popular music through the mediation of customers’ attitude/interest and the moderation of their self-efficacy and social influence. Research sample were collected from 951 persons in northern, middle, and southern parts of Taiwan. Data were analyzed by the Confirmatory factor analysis (CFA) and moderated regression approach. Analytical results show that auditory source is positively related with both customers’ attitude and preference while visual source is insignificant. Customers’ attitude also plays a mediating role in the relationship between auditory source and customers’ preference. Moreover, social influence positively moderates the relationship between customers’ attitude and preference, in which media influence was more significant than peer influence, while the effect of self-efficacy was insignificant. The study identifies key factors that contribute to Taiwanese’s preference towards Korean pop music, which can bring promising implications to the business practices and the S-O-R theory.

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