Universitas Bhayangkara Jakarta Raya

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Machdar, Nera Marinda (2025) Dynamics Of Working Capital, Profitability, and Capital Structure: Implications For Corporate Sustainability in The Context Of EffectiveTax Rates. International Journal of Economics, Management and Accounting, 2 (1). pp. 298-314.

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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 financialstability 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.KeywordsWorking Capital Dynamics, Profitability, Capital Structure, Corporate Sustainability, Effective Tax Rates

Item Type:	Article
Subjects:	Umum > Karya Ilmiah
Depositing User:	Prof Nera Marinda Machdar
Date Deposited:	28 Jul 2025 02:28
Last Modified:	28 Jul 2025 02:28
URI:	http://repository.ubharajaya.ac.id/id/eprint/35507

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