Analysis of PT XYZ's Legitimation Crisis and Sustainability Strategy Due to Land Conflict with Communities
Abstract
This study aims to analyze the crisis of legitimacy and sustainable development of PT XYZ due to land conflicts with the community, by using legitimacy theory as a basis in helping to analyze by giving meaning to the data findings from research results on the influence of land conflicts on the company's legitimacy and sustainable development. This study uses a case study research strategy and a qualitative research approach, using a single unit analysis, namely PT XYZ. The research method used in this study uses a qualitative descriptive method to help describe and explain the findings of the research data through observation, documentation, and interviews which will then be analyzed using content analysis, thematic analysis, and constant comparative analysis. This study reveals the influence of land conflicts on the legitimacy and sustainable development of companies. This study succeeded in revealing legitimacy repairing as a form of corporate legitimacy crisis, and found that the strategy adopted by companies based on legitimacy theory is a general strategy of "avoid overreaction/don't panic" and a pragmatic legitimacy strategy of "deny", "create monitors". This research is different from previous research because this research was conducted to look at it from an internal company perspective by using primary and secondary data to overcome the limitations of previous research that came from online disclosure media such as company websites and online news as well as conducting observations, documentation and direct interviews with companies.
Downloads
References
Agustina, A. (2020). The Influence of Disclosure of Islamic Social Reporting, Profitability, and Liquidity on Firm Value in Companies Listed in Jakarta Islamic Index Indonesia Stock Exchange 2016-2019. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 3(1), 69-84. https://doi.org/10.31538/iijse.v3i1.742
Braun, V., & Clarke, V. (2006). Using Thematic Analysis In Psychology. Qualitative Research In Psychology, 3(2), 77-101.
Brinkerhoff, DW (2005). Organizational Legitimacy, Capacity and Capacity Development. European Center for Development Policy Management. Retrieved from www.ecdpm.org.
Eugénio, TP, Lourenço, IC, & Morais, AI (2013). Sustainability Strategies of The Company TimorL: Extending The Applicability of Legitimacy Theory. Management of Environmental Quality: An International Journal, 24(5), 570–582. http://hdl.handle.net/10400.8/3572
Farida, F., & Shauki, ER (2022). Preparations and Challenges Upon the Implementation of PSAK 55: A Case Study of Rural Banks. Journal of Accounting Dynamics, 14(1), 17–28. https://doi.org/10.15294/jda.v14i1.34128
Gray, R., Kouhy, R., & Lavers, S. (1995). Methodological Themes Constructing a Research Database of Social and Environmental Reporting by UK Companies. Accounting, Auditing & Accountability Journal, 8(2), 47-77. http://dx.doi.org/10.1108/09513579510086812
O'Donovan, G. (2002). Environmental Disclosures in The Annual Report: Extending The Applicability and Predictive Power of Legitimacy Theory. Accounting, Auditing & Accountability Journal, 15, 344–371. https://doi.org/10.1108/09513570210435870
O'Dwyer, B., Owen, D., & Unerman, J. (2011). Seeking Legitimacy for New Assurance Forms: The Case of Assurance on Sustainability Reporting. Accounting, Organizations and Society, 36(1), 31–52. https://doi.org/10.1016/j.aos.2011.01.002
Suchman, MC (1995). Managing Legitimacy: Strategic And Institutional Approaches. In Management Reviews, 20.
Shauki, RE (2022). Qualitative And Mixed-Method Analysis. Handouts. Master of Accounting Program. Postgraduate, University of Indonesia.
Zairin, G., & Shauki, ER (2018). Voluntary Disclosure On PT Semen Indonesia Tbk: Legitimacy Crisis On Rembang Plant Construction. AFEBI Management and Business Review.
Copyright (c) 2023 Deasy Emalia, Elvia R. Shauki

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.















