Dynamics Of Working Capital, Profitability, and Capital Structure: Implications For Corporate Sustainability in The Context Of Effective Tax Rates

Elia Rossa ; Nera Marinda Machdar ; Adler Haymans Manurung
International Journal of Economics, Management and... 📅 2025 Vol 2, No 1 🔗 DOI: 10.61132/ijema.v2i1.437
Abstract
This study aims to analyze the dynamics of working capital, profitability, and capital structure, and their implications for corporate sustainability in the context of effective tax rates. Corporate sustainability has become increasingly important in an era of global competition and stringent regulations. A review of the literature indicates that well-managed working capital can enhance profitability and provide financial flexibility, while an optimal capital structure contributes to the financial stability of the firm. Furthermore, effective tax rates play a crucial role in determining a company's profitability and investment decisions. This research identifies a gap in the existing literature, as few studies integrate these three factors within the framework of sustainability. By employing a comprehensive analytical approach, this study seeks to provide deeper insights into how the dynamics of working capital, profitability, and capital structure interact to support corporate sustainability. The findings are expected to make a significant contribution to financial management practices and sustainable corporate policies.
Keywords
Working Capital Dynamics; Profitability; Capital Structure; Corporate Sustainability; Effective Tax Rates
How to Cite

Elia Rossa, et al. (2025). Dynamics Of Working Capital, Profitability, and Capital Structure: Implications For Corporate Sustainability in The Context Of Effective Tax Rates. International Journal of Economics, Management and Accounting, 2(1). https://doi.org/10.61132/ijema.v2i1.437

Elia Rossa; Nera Marinda Machdar; Adler Haymans Manurung, "Dynamics Of Working Capital, Profitability, and Capital Structure: Implications For Corporate Sustainability in The Context Of Effective Tax Rates," International Journal of Economics, Management and Accounting, vol. 2, no. 1, 2025.

Elia Rossa; Nera Marinda Machdar; Adler Haymans Manurung. "Dynamics Of Working Capital, Profitability, and Capital Structure: Implications For Corporate Sustainability in The Context Of Effective Tax Rates." International Journal of Economics, Management and Accounting, vol. 2, no. 1, 2025.

Elia Rossa; Nera Marinda Machdar; Adler Haymans Manurung. "Dynamics Of Working Capital, Profitability, and Capital Structure: Implications For Corporate Sustainability in The Context Of Effective Tax Rates." International Journal of Economics, Management and Accounting 2, no. 1 (2025).

Elia Rossa, et al. (2025) 'Dynamics Of Working Capital, Profitability, and Capital Structure: Implications For Corporate Sustainability in The Context Of Effective Tax Rates', International Journal of Economics, Management and Accounting, 2(1). doi: 10.61132/ijema.v2i1.437.

Elia Rossa; Nera Marinda Machdar; Adler Haymans Manurung. Dynamics Of Working Capital, Profitability, and Capital Structure: Implications For Corporate Sustainability in The Context Of Effective Tax Rates. International Journal of Economics, Management and Accounting. 2025;2(1).

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