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/usr/lib/x86_64-linux-gnu/pkgconfig/lua5.2-iconv.pc is in lua-iconv-dev 7-2.

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lua=lua5.2
version=7
lib_name=iconv
libs_private=
url=
requires=
conflicts=

prefix=/usr
libdir=${prefix}/lib
includedir=${prefix}/include/${lua}

Name: Lua ${lib_name}
Description: Lua ${lib_name} engine
Version: ${version}
URL: ${url}
Requires: ${requires} lua5.1
Conflicts: ${conflicts}
Libs: -L${libdir} -l${lua}-${lib_name} 
Libs.private: ${libs_private}
Cflags: -I${includedir}