Polyurethane (PU) has a unique structure that is dependent on the structure of the starting material used. This research focused on investigating the role of isocyanate groups (NCO) in the determination of the viscoelastic properties of the polymer. Monoester polyol was reacted with three different diisocyanates separately by prepolymerization method. The diisocyanates used were 2,4-diphenyl methane diisocyanate (MDI), toluene 2,4-diisocyanate (TDI) and isophoronediisocyanate (IPDI). Acetone was used as a solvent. IPDI, MDI and TDI were reacted with monoester polyol at ratios of 10:9, 10:10, 10:12 and 10:14 (polyol:diisocyanate). Then, the PU foams produced by the curing process were analyzed by Fourier Transform infrared spectroscopy (FTIR). The FTIR spectra showed the presence of the amide peak (-NH) and the absence of hydroxyl peak (-OH) indicated that the reaction between polyol and diisocyanate has occurred. However, the soxhlet extraction showed that only MDI-based PUs contain crosslinking bond. These cross-linking bond at the ratio of 10:10, 10:12 and 10:14 were 41.3 %,61.1 % and 74.1 % respectively. Thermal properties of the PU foams were determined by differential scanning calorimetry (DSC) and thermogravimetry (TGA) techniques. MDI-based PUs and TDI-based PUs show two values of Tg while IPDI-based PUs only show one Tg value. The tensile strains of PU foams decreased with increasing ratio of isocyanate. Meanwhile, PU foams with ratio of polyol to isocyanate at 10:12 showed the highest tensile stress and modulus compared to at 10:10 and 10:14.

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