<![CDATA[This study aims to empirically examine the influence of the professional service marketing mix (personal selling, direct selling, and advertising) on corporate decisions regarding the selection of Public Accounting Firms (PAFs), utilizing a behavioral accounting approach. Employing a quantitative method with multiple linear regression analysis, data were collected from 100 corporate financial decision-makers in East Java. Partial analysis results indicate that personal selling has a positive and significant impact on the decision to select a PAF. Conversely, direct selling and advertising do not show a significant partial effect. However, when analyzed simultaneously, the three variables significantly influence the decision to select PAF services, with a coefficient of determination (R-squared) of 28.5%. Personal selling was identified as the most dominant behavioral determinant. These findings confirm behavioral accounting theory and the Theory of Planned Behavior, demonstrating that in the high-risk audit service industry, interpersonal interaction and direct trust are far more crucial to management psychology than rigid mass promotion strategies.]]>
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