This study investigates the sound absorption mechanisms of a finite flexible perforated panel absorber. Different from existing work where the mechanisms were often investigated by comparing the sound absorption coefficient curves of different absorber configurations, a numerical approach, called virtual impedance tube (VIT) technique, is developed and used for the analysis. One advantage of this technique is the vast dataset generated can be used to investigate the sound absorption mechanisms from an energy standpoint. The developed VIT technique is first validated using the impedance tube test, where a proportion-integration-differentiation control algorithm is developed to maintain the incident sound at a desired sound pressure level. Then, the sound absorption mechanisms at three absorption peaks, i.e., hole-cavity controlled, panel-cavity controlled, and panel controlled, are investigated and the dominant energy dissipation mechanism at different sound pressure levels (SPLs) is revealed. Finally, an impedance model that takes account of the panel vibration and is applicable to various SPLs is proposed and validated.
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