ABSTRAKSkripsi ini membahas mengenai tanggung jawab sosial perusahaan yang mempunyai kaitan dengan penerapan prinsip good corporate governance. Tanggung jawab sosial perusahaan merupakan konsep tanggung jawab yang dimiliki oleh perusahaan kepada stakeholder atas kegiatan ekonomi yang dilakukan oleh perusahaan. Tanggung jawab sosial perusahaan mempunyai konsep triple bottom line, yaitu aspek ekonomi, aspek sosial, dan aspek lingkungan, merupakan konsep tanggung jawab dari perusahaan awalnya yang bersifat sukarela (voluntary) dan amal (charity). Kemudian, berlakunya Undang-Undang Nomor 25 Tahun 2007 Tentang Penanaman Modal dan Undang-Undang Nomor 40 Tahun 2007 Tentang Perseroan Terbatas, mewajibkan untuk melakukan tanggung jawab sosial perusahaan. Konsep good corporate governance adalah suatu prinsip mengenai pengelolaan perusahaan yang baik, prinsip-prinsip good corporate governance di Indonesia disebutkan dalam Pedoman Umum Good Corporate Governance Indonesia yang dibentuk oleh Komisi Nasional Kebijakan Governance. Prinsip-prinsip good corporate governance yaitu transparansi, akuntabilitas, tanggung jawab, independensi, kewajaran dan kesetaraan. Keberlakuan Undang-Undang Nomor 25 Tahun 2007 Tentang Penanaman Modal dan Undang-Undang Nomor 40 Tahun 2007 Tentang Perseroan Terbatas, memberikan pengaturan dan kewajiban hukum mengenai good corporate governance. Secara konsep dan prinsip tanggung jawab sosial perusahaan merupakan salah satu usaha untuk terwujudnya good corporate governance, karena dalam good corporate governance terdapat prinsip tanggung jawab dan transparansi yang bergantung pada tanggung jawab sosial perusahaan. Tanggung jawab sosial perusahaan oleh perseroan terbatas yang bergerak dalam bidang usaha pertambangan batu bara dengan berlakunya Undang-Undang Nomor 25 Tahun 2007 Tentang Penanaman Modal dan Undang-Undang Nomor 40 Tahun 2007 Tentang Perseroan Terbatas, merupakan kewajiban hukum perseroan untuk mewujudkan kewajiban hukum lain yaitu good corporate governance.

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ABSTRACTThis paper discusses about corporate social responsibility is concerned with the application of principles of good corporate governance. Corporate social responsibility is a concept of responsibility held by the company to stakeholders on economic activity undertaken by the company. Corporate social responsibility has a triple bottom line concept, namely the economic, social, and environmental aspects, is the concept of corporate responsibility was initially a voluntary and charity. Then, the enactment of Law Number 25 Year 2007 concerning Capital Investment and Law No. 40 Year 2007 concerning Limited Liability Company, obliges to make corporate social responsibility. The concept of good corporate governance is a principle of good corporate governance, the principles of good corporate governance in Indonesia mentioned in the Code of Good Corporate Governance Indonesia which was established by the National Commission on Governance. The principles of good corporate governance, namely transparency, accountability, responsibility, independence, fairness and equality. Enforceability of Law No. 25 Year 2007 concerning Capital Investment and Law No. 40 Year 2007 concerning Limited Liability Company, providing regulatory and legal obligations regarding good corporate governance. In concept and principles of corporate social responsibility is one attempt for the establishment of good corporate governance, because in principle there is good corporate governance and transparency of responsibility that relies on corporate social responsibility. Corporate social responsibility by a limited liability company which is engaged in coal mining business with the enactment of Law Number 25 Year 2007 concerning Capital Investment and Law No. 40 Year 2007 concerning Limited Liability Company, is a legal obligation to realize the company's other legal obligations of good corporate governance.