A limited liability company is a legal entity so that it makes the company an independent legal subject and separate from the owner or management of the company. As a subject of law, the company bears rights and obligations where the company can conduct its own legal relationship, but the company cannot run alone but requires a person to represent it so that this right makes the relationship between person and legal entity (recht person) into a mutualism symbiotic relationship. The results of the discussion in this research are that a director can be held responsible for losses suffered by the company because the director is fully responsible for the company both outside and in court. However, the directors will not be held personally liable if the directors prove that they cannot be blamed and have applied good faith and prudence in running the company.
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