PENGENDALIAN PREVALENSI STUNTING MELALUI ANGGARAN FUNGSI KESEHATAN : PERAN APIP DAN FAKTOR PENDIDIKAN DI INDONESIA

Abstract
Purpose: This study aims to examine the effect of
health function expenditure on the reduction of
stunting prevalence, with the effectiveness of
Government Internal Supervisory Apparatus (APIP) as
a moderating variable and average years of schooling
as a control variable.

Methodology/approach: This study employs a
quantitative approach using secondary panel data
from local governments in Indonesia for the 2021–
2022 period, comprising 518 and 1,036 observations.
The data are sourced from Statistics Indonesia (BPS),
Bappenas, and the Financial and Development
Supervisory Agency (BPKP) And use Panel data
regression analysis.

Findings: The results indicate that health function
expenditure, APIP maturity, and mean years of
schooling have a negative and significant effect on
stunting prevalence. However, APIP, as a moderating
variable, does not strengthen the relationship between
health expenditure and stunting reduction. Instead, the
interaction term shows a positive coefficient, indicating
that the moderating effect does not support the
proposed hypothesis. This suggests that APIP oversight
remains largely administrative rather than
performance-oriented.

Practical implications: These findings highlight the
need to improve the effectiveness of health budget
allocation, strengthen APIP competencies in
performance-based auditing, and enhance nutrition,
public health, and education quality.

Originality/value: This study contributes to the
literature by examining APIP as a moderating variable
between public health expenditure and stunting
reduction, with educational attainment as a control
variable. Using recent Indonesian panel data, the study
provides empirical evidence on the governance of
health spending effectiveness.