ADES - Akasha Wira International Tbk Tbk ADFO - PT Adindo Foresta Indonesia Tbk ADHI - PT Adhi. Companies indicated in the category of non – manipulator consist of 5 sub – sector infrastructure, utilities, and transportation. Cari AALI - Astra Agro Lestari Tbk ABBA - Mahaka Media Tbk ABDA - Asuransi Bina Dana Arta Tbk ABMM - ABM Investama Tbk ACES - Ace Hardware Indonesia Tbk ACST - PT Acset Indonusa Tbk. Bagi perusahaan baik perusahaan dagang maupun jasa, menyusun laporan keuangan adalah salah satu rutinitas yang harus dilakukan untuk memperoleh gambaran informasi secara jelas yang terjadi di perusahaan. And the infrastructure, utilities, transportation sectors that are indicated to be classified in the non mnaipulator category in 2018 totaled 22 companies, with a percentage of 50 %. The companies indicated in the manipulator category consisted of 4 service, infrastructure, utilities, and transportation sub – sectors. The results showed that service companies in the infrastructure, utilities, and transportation sectors that were indicated belonged to the category of manipulators in 2018 totaling 22 companies with a percentage of 50 %. Kemampuan takmir masjid untuk terus memberikan jasa dikomunikasikan melalui laporan posisi keuangan yang menyediakan informasi mengenai aktiva,kewajiban. The analysis technique in this study is the Beneish M – Score analysis technique of the financial statements that were sampled in this study. Infrastructure, utilities, and transportation service companies in this study totaled 44 companies. This research uses descriptive research and the type of data used in this study is secondary data. This research was conducted aimed at finding out the services companies in the infrastructure, utilities, and transportation sectors in 2018 which are indicated as belonging to the category of manipulator and non manipulator.