Yes — in many cases, they matter just as much. The finish is what protects the cabinet surface from moisture, grease, cleaning products, and normal daily wear. If the finish breaks down too quickly, the material underneath becomes exposed and more vulnerable to damage.

A well-applied finish helps cabinets stay looking better for longer, but it also plays a big role in how they hold up in real kitchen conditions. That’s especially important near sinks, dishwashers, and cooking areas where surfaces are under constant stress.

So while the material underneath matters, the finish is what stands between that material and everyday life. Both need to be chosen well.