Introduction: The purpose of this study is to examine and examine accounting profit and loss, company assets and auditor opinion on the cumulative abnormal returns of companies listed on the Indonesia Stock Exchange. The data analysis method used is multiple linear regression analysis from secondary data with a population of banking companies listed on the Indonesian stock exchange in 2019-2020 and a sample size of 80 banks. Results: of this study are the variable accounting profit and auditor opinion do not have a significant effect on cumulative abnormal returns, while the company assets variable has a significant effect on the cumulative abnormal returns of banking companies listed on the Indonesia Stock Exchange. Conclusion: Cumulative abnormal returns can be increased by increasing the company's assets.