This study aims to determine the physical properties associated with the density and moisture content of acoustic boards made from thorny pandan leaves and to determine the effect of thickness and frequency variations on the absorption coefficient of acoustic sound based on thorny pandan leaves. The method used in this research is to make an acoustic board with two types of samples, namely mash samples and blender samples with thicknesses of 0.7 cm, 1.0 cm, 1.2 cm and 1.5 cm, as well as measuring the values of density, moisture content absorption coefficient with thickness and frequency variations. The frequency values used are 125 Hz, 250 Hz, 500 Hz, 1000 Hz, 2000 Hz and 4000 Hz. Based on the results of the research, the absorption coefficient value is inversely proportional to the thickness, where the thicker a material, the smaller the absorption coefficient, the good absorption coefficient value at the frequency of 4000 Hz at a thickness of 1.0 cm for blender samples and mash samples, namely 0.199 and 0.288.