This study aimed to analyze the differences in stock returns, trading volume, earnings, stock return variance, and abnormal return companies listed on the Indonesia Stock Exchange before and after the stock split. This study used a sample paired t-test to measure the differences in variables within five days before and after event of stock splits. This study uses secondary data collected from Indonesian Capital Market Directory (ICMD) in 2012 through 2014 and the Indonesia Stock Exchange. These results indicate that there is a difference in the volume of stock trading before and after the stock split. In contrast, there was no difference in stock returns, earnings, stock return variance, and abnormal return before and after the stock split. 
Keywords: stock split, stock returns, trading volume, earnings, stock return variance, abnormal return