The aim of this study was to determine the influence of sales and

operation costs on profitability of UB OPASET Perum BULOG Divre

Jateng in period 2016-2018, both partially and simultaneously. The study

utilized quantitative research method. The datasources was collected from

UB OPASET Perum BULOG Divre Jateng. Regarding the use of period,

the total data which used was thirty six months. The study explored with

multiple linear regression statistical analysis, along with descriptive

analysis and classical assumption test namely normality test,

heteroskedasticity test, multicollinearity test, autocorrelation test, and

linearity test. The F-Test stated that sales and operation costs had

significant influence simultaneously. Based on the determinant coefficient,

the variable of sales and operation costs influenced profitability by 64.2%.

Meanwhile, the remaining 35.8% was explained by another variable that

was not examined in this study. Based on the t-Test result found that sales

had significant positive influence on profitability (ROA) partially. While,

operation costs had partial significant negative influence on profitability

(ROA).