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This research was conducted with the aim of optimizing the assignment of working hours in the Procurement Division of PT. Pelindo Multi Terminal through the application of the Hungarian method. The fundamental problem faced is the imbalance between the number of permanent workers and the high workload that must be completed, thus creating a risk of inefficiency in the operational process. To address this problem, a quantitative approach was used with linear programming modeling techniques designed to produce a more systematic and measurable assignment allocation. Through the analysis conducted, an optimal solution was obtained regarding the distribution of working hours, where the total working time can be reduced to 10,120 minutes per month, lower than the previously set maximum limit of 10,560 minutes per month. These results indicate that the application of the Hungarian method is not only able to reduce excessive workloads on some employees, but also ensures a more proportional distribution of assignments among all available workers. In addition, this method can increase operational effectiveness because each worker receives a load according to their capacity, so that the risk of fatigue or decreased performance can be minimized. The findings of this study confirm that the Hungarian method is an alternative work scheduling strategy that is efficient to be applied in industrial environments with high task complexity. Proper implementation can also support the achievement of overall company productivity, improve the quality of human resource management, and strengthen the company's competitiveness in facing future operational challenges.

This study aims to test and analyze the influence of independence, task complexity, and auditor experience on audit judgment. Audit judgment is one of the important components in the audit process that determines the quality of audit report results. The better the auditor's consideration, the higher the level of reliability of the audited financial statements. This research was conducted at Public Accounting Firms (KAP) operating in the Bekasi area. The variables used in this study consisted of audit judgment as a dependent variable, and independence, task complexity, and auditor experience as independent variables. The sampling technique was carried out using a non-probability sampling method, using a purposive sampling approach. The sample obtained was 12 companies with a total of 76 auditor respondents. The analysis method used is Structural Equation Modeling Partial Least Square (SEM-PLS) by measuring three stages: outer model test, inner model test, and hypothesis test. The results of the study show that the three independent variables, namely independence, task complexity, and auditor experience, have a positive and significant influence on audit judgment. This means that the higher the level of auditor independence, the more complex the tasks handled, and the more experience the auditor has, the better the audit considerations will be in the audit decision-making process. The implications of this study underscore the importance of maintaining and improving the quality of auditor professionalism, through continuous training, increasing flight hours, and maintaining an independent attitude in carrying out the audit process. In addition, the organization is also expected to provide adequate support for the sustainable development of auditor competencies. It is hoped that these findings can be an input for public accounting firms and related institutions in improving the quality of financial audit results and strengthening public trust in the auditor profession.

This research aims to obtain empirical evidence of the influence of audit experience and task complexity on the quality of auditor performance. The population used in this research were all auditors at Public Accounting Firms in Bali Province. The sampling technique was through purposive sampling, so that the sample size was 19 KAPs with all auditors as research respondents. This research uses the Multiple Regression Analysis technique. The output of multiple regression analysis shows that audit experience has a positive effect on the quality of auditor performance and task complexity has a negative effect on the quality of auditor performance. The implications of this research can be used as a guide to pay attention to audit experience and task complexity, so that it can improve the quality of auditor performance and can also have a positive impact on Public Accounting Firms.

Audit judgment is the auditor's personal judgment or opinion in responding to information that influences decisions that affect audit evidence documents and the  auditor's  opinion  on  the  financial  statements  of  an  entity.  As  a  cognitive process,  audit  judgment  is  a  decision-making  behavior.  Accountants  are  often faced with decisions that  are not in accordance  with generally accepted  ethical standards  or  accounting  principles.  This  research  aims  to  find  out  and  analyze how   much   influence   task   complexity   (X1),   independence   (X2)   and   auditor knowledge (X3) have on audit judgment (Y) at the BPKP office of West Sumatra Province. analysis technique used multiple linear regression. based on research (X1), (X2) has no effect while (X3) has an effect on audit judgment.

This study aims to analyze the effect of compliance pressure, audit expertise, audit experience, and self-efficacy on audit judgment moderated by task complexity. The technique used in sampling is purposive sampling technique and obtained by 120 people. Data was collected using a survey method with data collection techniques using a questionnaire distributed to the Financial and Development Supervisory Agency (BPKP). The data analysis technique used moderated regression analysis. The results show that compliance does not affect the audit judgment. Meanwhile, audit expertise, audit experience, and self-efficacy affect the audit judgment. The complexity of the task does not strengthen the effect of obedience pressure on audit judgment. In addition, complexity strengthens the effect of audit expertise, audit experience, and self-efficacy on audit judgment.