T The board of directors of pt travel umrah x in a flight ticket booking transaction with a third party because of an oral agreement, thus complicating legal evidence and causing the company a loss of rp 79,000,000. in addition, the directors are considered not optimal in carrying out legal efforts as regulated in article 1267 of the civil code to recover the loss. the problem in this study is whether the actions of the board of directors of pt travel umrah x are in accordance with the principle of fiduciary duty and whether the board of directors of pt travel umrah x can be held responsible for losses related to flight ticket bookings to third parties. the type of research used is normative and descriptive, through the use of secondary data and primary data. data collection was carried out through literature studies and interviews. data analysis was carried out through a qualitative approach and conclusions were drawn using a deductive method. based on the results of the analysis, it was concluded that the actions of the board of directors of pt travel umrah x did not meet the provisions of the fiduciary duty doctrine. the directors did not carry out a duty of care which the directors should be careful in order to avoid negligence. the directors can be held accountable for their personal assets, as stipulated in article 97 paragraphs (2) and (3) of the company law. however, this was not done because the directors were the largest shareholders. this action was inconsistent with the duty of loyalty, in that it did not prioritize the company\\\'s interests.