This study aims to determine & analyze the Effects of Sales Costs & administration & general costs: Profitability of manufacturing companies listed on the Indonesian Stock Exchange for the period of 2016-2018. The research method used quantitative research methods with multiple linear regression analysis. The population used in this study is the financial statements of the ceramics, porcelain & glass sub-sector manufacturing companies listed on the Indonesian Stock Exchange for the period

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... 018. This research data is secondary data, data in the form of financial statements of manufacturing companies listed on the Indonesian Stock Exchange from 2016 to 2018. All sources of data were obtained from the Indonesian Stock Exchange website at https://www.idx.co.id. The results of this study explain that the Cost of Sales with a t-count value of 4.014> 2.776 with a significance level of 0.016 <0.05, which means that Sales Costs have a positive effect on profitability, while the partial test results of Administration & general costs get a t-count value of -3.151 <2,776 with a significance level of 0.31 <0.05, it means that Administration & general costs has a significant positive effect on profitability. Simultaneous analysis of Sales Costs and Administration & general costs influence with a significance level of determination coefficient of 82.9% and the remaining 17.1% is influenced by other variables which are not presented in this study.