I am trying to change my URL from www.domain.com/abc.php to www.domain.com/abc/ did you notice that abc/ no file extension there so, if i apply this pattern to my site will this effect me in SEO?
Yes, it will affect. If you use wordpress there are some plugin which will redirect (301) your old links to the new ones without affecting on-site SEO.
I think it will effect as google considered both page individual like domain name with www. or without www.