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Corporate Social Responsibility Sebagai Promosi Perseroan Terbatas, Chandra Yusuf, Endang Purwaningsih

Jurnal Hukum & Pembangunan

The application of Corporate Social Responsibility (CSR) and Fiduciary Duty in Law No. 40 of 2007 concerning Limited Liability Companies creates a conflict of interest. The problem that arises is the placement of CSR in the company's income statement that will reduce the company's dividend distribution. This violates the principle of "fiduciary duty". Directors of Limited Liability Company must maximize shareholder prosperity. So far, CSR is considered a social activity. To avoid conflicts of interest, CSR must be classified into a promotional account in the financial statements, especially the Balance Sheet. The method used to assess CSR refers to the …