T The board of directors constitutes a corporate organ of a limited liability company vested with the authority to manage the company and bearing responsibility for the conduct of its business activities. in the performance of its duties, the board of directors is required to adhere to the principles of good corporate governance, namely transparency, accountability, responsibility, independence, and fairness. this study examines the accountability of the board of directors of pt pertamina patra niaga in implementing the principles of good corporate governance in the governance of crude oil and refinery products, as well as the legal consequences arising from violations committed by directors. this research employs a normative legal research method with a descriptive approach, utilizing secondary data derived from legislation, legal literature, scholarly journals, and other relevant documents. the collected data were analyzed qualitatively through a deductive method. the findings indicate that the board of directors is responsible for managing the company in good faith and with due care in accordance with law number 40 of 2007 concerning limited liability companies. furthermore, directors may incur personal liability where it is established that they have committed acts of misconduct or negligence resulting in losses to the company.