This paper utilizes ANSYS-AQWA hydrodynamic simulation analysis software (2022 R2) to investigate the wave dissipation performance of an Oscillating Water Column (OWC) perforated floating breakwater under irregular wave conditions. The study examines the effect of spacing, width of the OWC opening, water depth, incident wave angle, and significant wave height on the wave dissipation performance of the floating breakwater. The results indicate that the wave dissipation performance of the OWC-perforated floating breakwater surpasses that of similar structures. The transmission coefficient is significantly influenced by spacing and water depth when subjected to irregular waves. The width of the OWC opening also affects the wave dissipation to some extent, with wider openings demonstrating improved performance in the case of long-period waves. The incident wave angle of 0 degrees yields enhanced wave dissipation performance. Although the meaningful wave height has minimal impact on wave dissipation, it increases proportionally with the rise in meaningful wave height. This study offers valuable insights for the design and implementation of floating breakwaters and holds significant practical implications for the research on integrated devices combining floating breakwaters and wave power generation.