Before being Abelian , the given algebraic structure needs to be a group then we can talk about abelian group..
As far as multiplication is concerned ,
A . A-1 = I where I is identity matrix ..
But A-1 exists provided A is an invertible matrix and hence det(A) should be non zero i.e. non singular matrix..Hence A-1 does not exist always , invalidating inverse property of group..
Hence it is not even group..Even for non singular matrix , it would not form abelian group as AB = BA need not be true always..