The trend of the gold sales of PT Antam Tbk UBPP LM from 2011 to 2016 tend to decrease even though the selling price, distribution costs and promotion costs trend tend to increase. It is necessary to do research to find out the extent of the effect of these variables to influence sales. The research was carried out by using the gold sales, distribution cost and promotion costs data based on marketing and financial reports. In this research, distribution costs and promotion costs are used as mediating variables. The results of this research provide information that the selling price contributes significantly to influence the direct sales without going through distribution costs or promotion costs.

Keywords : Sales, Selling Price, Distribution Cost, Promotion Cost, And Mediation Variable.