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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 ofdoi:10.21143/jhp.vol49.no4.2345 fatcat:dvpfbocke5gz7b5b222o2doqwe