The objective of this study was to comprehend what factors influence consumers’ attitudes and acceptance of social media advertising. The seven variables in the conceptual framework are: informative, perceived usefulness, pleasure/hedonism, credibility, entertainment, attitudes towards social media advertising, and the acceptance of social media advertising. The data were collected from the target population who had experienced in using social media and participating in social media advertising. Based on the data analysis, informative, perceived usefulness, pleasure/hedonism, credibility, entertainment, and attitudes towards social media advertising were found to have a strong positive relationship on the acceptance of social media advertising. Moreover, the relationship between perceived usefulness and attitudes toward social media advertising was the most effective variable. The relationship between attitudes towards social media advertising and acceptance of social media advertising was the lowest impact factor.