jacoco-lib.gradle

apply from: "../jacoco.gradle"

def debugTree = fileTree(dir: "${buildDir}/intermediates/packaged-classes/flavorUnsigned", includes: includeFileFilter, excludes: excludeFileFilter)
def kotlinDebugTree = fileTree(dir: "${buildDir}/tmp/kotlin-classes/flavorUnsignedDebug", includes: includeFileFilter, excludes: excludeFileFilter)
def mainSrc = "${project.projectDir}/src/main/java"

task jacocoTestReport(type: JacocoReport, dependsOn: ['testFlavorUnsignedDebugUnitTest', 'assembleDebug']) {

    reports {
        xml.enabled = true
        html.enabled = true
    }


    getSourceDirectories().setFrom(files([mainSrc]))
    getClassDirectories().setFrom(files([debugTree], [kotlinDebugTree]))
    getExecutionData().setFrom(fileTree(dir: "$buildDir", includes: [
            "jacoco/testFlavorUnsignedDebugUnitTest.exec",

    ]))
}

check.dependsOn jacocoTestReport

jacoco.gradle

apply plugin: "jacoco"

ext.excludeFileFilter = [
      //ExcludeFiles
]

jacoco {
    toolVersion = "0.8.2"
}

ext {
    limits = [
            'instruction': 50
    ]
}

ext.includeFileFilter = [
       //IncludedFiles
]

android {
    testOptions {
        unitTests.all {
            jacoco {
                includeNoLocationClasses = true
            }
        }
        unitTests.returnDefaultValues = true
    }
}

sonaqube-lib.gradle

apply from: '../sonarqube.gradle'

sonarqube {
    //read the flavor from properties.
    def flavorName = "flavorUnsigned"
    def variant = "debug"
    androidVariant flavorName + variant.capitalize()

    properties {

        def libraries = project.android.sdkDirectory.getPath() + "/platforms/android-28/android.jar" + ",build/intermediates/packaged-classes/**/classes.jar"

        property "sonar.projectVersion", app_version

        property 'sonar.binaries', "build/intermediates/packaged-classes/$flavorName,build/tmp/kotlin-classes/$androidVariant"
        property "sonar.libraries", libraries

        property 'sonar.java.binaries', "build/intermediates/packaged-classes/$flavorName,build/tmp/kotlin-classes/$androidVariant"
        property "sonar.java.libraries", libraries

        property 'sonar.java.test.binaries', "build/intermediates/packaged-classes/$flavorName,build/tmp/kotlin-classes/$androidVariant"
        property "sonar.java.test.libraries", libraries

        property 'sonar.junit.reportsPaths', "build/test-results/test${androidVariant.capitalize()}UnitTest"
        property 'sonar.jacoco.reportPaths', "build/jacoco/test${androidVariant.capitalize()}UnitTest.exec"
    }
}

sonarqube.gradle

apply plugin: 'org.sonarqube'

sonarqube {
    properties {
        property "sonar.projectVersion", app_version

        property "sonar.sourceEncoding", "UTF-8"
        property "sonar.sources", "src/main/java"

        property "sonar.tests", "src/test/java"
        property "sonar.dynamicAnalysis", "reuseReports"
        property 'sonar.java.coveragePlugin', 'jacoco'
        property 'sonar.coverage.exclusions', excludeFileFilter.join(',')
        property "sonar.scm.provider", "git"
    }
}

oh one more thing, how about the sonar's setting? In my case did the same thing like jacoco's setting, create 1 sonar-lib.gradle and include it in each build.gradle

I haven't tried it yet, but i think the principle is the same.
Also, you could configure it to apply your gradle files to all your subprojects

// in your root gradle
subProjects {
   apply from : sonarqube.gradle
}

Hi @anton46 @esafirm
The issue is resolved now
Thank you for the suggestion
After did the changes (implement the suggested approach), the problem is the path and there are some deprecated properties in sonar

sonarqube {
    //read the flavor from properties.
    def flavorName = "flavorUnsigned"
    def variant = "debug"
    androidVariant flavorName + variant.capitalize() --------> //outside

    properties {
        ...
        property 'sonar.binaries', "build/tmp/kotlin-classes/$androidVariant" --------> //inside
        property "sonar.libraries", libraries
        ...
        property 'sonar.junit.reportsPaths', "build/test-results/test${androidVariant.capitalize()}UnitTest"
        property 'sonar.jacoco.reportPaths', "build/jacoco/test${androidVariant.capitalize()}UnitTest.exec"
    }
}

1. Path issue: the androidVariant inside the propery{} is different with the outside androidVariant
2. Deprecated property: sonar.jacoco.reportPaths has been deprecated and changed to sonar.coverage.jacoco.xmlReportPaths