This study investigates the effects of heat treatment time and presence of an air back cavity on the sound absorption performance of Indonesian momala (Homalium foetidum (Roxb.) Benth.) and Korean red toon (Toona sinensis (A. Juss.) M. Roem.) cross sections. To examine the porous characteristics of the two species before and after heat treatment, gas permeability, pore size, and porosity analyses were conducted. Additionally, the sound absorption coefficient was measured based on various heat treatment times and air back cavity sizes. The results showed that, with heat treatment at 210 °C for 6 h, the gas permeability improved by 4.3% for the momala and 38.5% for the red toon, the maximum pore size was improved by 5.25% in the momala and 26.0% in the red toon, and the through-pore porosity improved by 22.7% for the momala and 117.0% for the red toon. Due to these pore structure changes, the noise reduction coefficient (NRC) of the heat-treated momala improved by 6.8%. When a 3-cm air back cavity was applied to the heat-treated momala, the NRC was improved to 92.5%. Similarly, when the same air back cavity was applied to the heat-treated red toon, the NRC was improved to 190.7%. This study demonstrated that an increase in pore size and through-pore porosity by heat treatment triggered an increase in the sound absorption coefficient. Additionally, when an air cavity was applied, the sound absorption coefficient of both heat-treated wood species was increased at low frequency. From the results of this study, we expected that heat-treated momala and red toon cross-sections can be utilized as eco-friendly ceiling materials with sound absorption function.