This study aims to analyze the effect of Corporate Social Responsibility disclosure and Good Corporate Governance on the Cost of Equity. The sampling technique used is purposive sampling. The study was conducted on the TOP 100 of Indonesian and Malaysian companies included in the ASEAN CG Scorecard with a 2016-2018 research period. The estimation of the research model used is multiple regression analysis. The purpose of this study is to determine whether disclosure of Corporate Social Responsibility and Goo d Corporate Governance has an effect on the Cost of Equity. This study involved 3 (three) variables consisting of 1 (one) dependent variable, 2 (two) independent variables (independent), and the dependent variable in this study is Cost of Equity. The independent variable in this study are Corporate Social Responsibility and Good Corporate Governance. The results of this research proposal are expected to be able to show that Corporate Social Responsibility does not affect the Cost of Equity while Good Corporate Governance has an effect on the Cost of Equity. Determination coefficient that sees the influence of the independent variables used in the dependent variable research model is 10.8%, while the rest (89.2%) is explained by other variables.