/usr/share/applications/unity-keyboard-panel.desktop is in unity-control-center 15.04.0+18.04.20180216-0ubuntu1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 9 10 11 12 13 14 | [Desktop Entry]
Name=Keyboard
Comment=Change keyboard settings
Exec=unity-control-center keyboard
Icon=input-keyboard
Terminal=false
Type=Application
StartupNotify=true
Categories=GNOME;GTK;Settings;HardwareSettings;X-Unity-Settings-Panel;
OnlyShowIn=Unity7;
X-Unity-Settings-Panel=keyboard
# Translators: those are keywords for the keyboard control-center panel
Keywords=Shortcut;Repeat;Blink;
X-Ubuntu-Gettext-Domain=unity-control-center
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