the plist is located in ~/Library/Preferences/com.adobe.Reader.plist.
If you have installed a previous version of Adobe Reader, the plist will contain the settings of both versions.
So, I would recommend to start with a fresh plist before deploying specific settings.

@m.entholzner thanks but there are only two plist adobe.acrobat,pdfviewer.plist and adobe.reader.DC.WebResource.plist

the content has nothing to do with javascript :(

The only location for that plist can be ~/Library/Preferences. The file in /Library/Preferences is only for feature lockdowns.
Have you tried this with a fresh user account?

@m.entholzner tried a fresh user, but still no luck about the plist file.

i don't think there is a plist for this option. haven't find it yet.

In the com.adobe.Reader.plist that is located in the Users/<User Profile>/Library/Preferences/ the uncheck of that "Enable Acrobat JavaScript" places a "0" in that file at:

<key>EnableJS</key>
<array>
<integer>0</integer>
<false/>
</array>

From there you can copy com.adobe.Reader.plist to the user location specified above. It works