This research design aimed to test whether factors such as service quality, customer value can affect customer satisfaction in PDAM Makassar City. The research was conducted in 8 (eight) sub-districts, namely Biringkanaya, Bontoala, Sangkarrang Islands, Makassar, Mamajang, Manggala and Panakkukang Districts, from January to October 2020. The population in this study were regular customers of Makassar City PDAM. The accidental sampling method is considered more suitable for this study. There were 250 respondents as the unit of analysis. The data collection method was carried out by distributing questionnaires, in-depth interviews, field observations and literature reviews. The analytical method used to test the research hypothesis is structural equation modeling (SEM) AMOS Vesion,-23. The results of the analysis show that there is a significant effect of service quality on customer value between service quality and customer satisfaction.

Keywords : Customer, SEM, Service Quality, Customer Value, Customer Satisfaction.