This file is indexed.

/etc/acpi/powerbtn.sh is in acpid 1:2.0.26-1ubuntu2.

This file is owned by root:root, with mode 0o755.

The actual contents of the file can be viewed below.

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#!/bin/sh
# /etc/acpi/powerbtn.sh
# Initiates a shutdown when the power putton has been
# pressed.

[ -r /usr/share/acpi-support/power-funcs ] && . /usr/share/acpi-support/power-funcs

# If logind is running, it already handles power button presses; desktop
# environments put inhibitors to logind if they want to handle the key
# themselves.
if pidof systemd-logind >/dev/null; then
    exit 0
fi

# getXuser gets the X user belonging to the display in $displaynum.
# If you want the foreground X user, use getXconsole!
getXuser() {
        user=`pinky -fw | awk '{ if ($2 == ":'$displaynum'" || $(NF) == ":'$displaynum'" ) { print $1; exit; } }'`
        if [ x"$user" = x"" ]; then
                startx=`pgrep -n startx`
                if [ x"$startx" != x"" ]; then
                        user=`ps -o user --no-headers $startx`
                fi
        fi
        if [ x"$user" != x"" ]; then
                userhome=`getent passwd $user | cut -d: -f6`
                export XAUTHORITY=$userhome/.Xauthority
        else
                export XAUTHORITY=""
        fi
        export XUSER=$user
}

# Skip if we just in the middle of resuming.
test -f /var/lock/acpisleep && exit 0

# If the current X console user is running a power management daemon that
# handles suspend/resume requests, let them handle policy This is effectively
# the same as 'acpi-support's '/usr/share/acpi-support/policy-funcs' file.

[ -r /usr/share/acpi-support/power-funcs ] && getXconsole
PMS="gnome-settings-daemon kpowersave xfce4-power-manager"
PMS="$PMS guidance-power-manager.py dalston-power-applet"
PMS="$PMS mate-settings-daemon"
PMS="$PMS unity-settings-daemon"

if pidof -x $PMS > /dev/null; then
        exit
elif test "$XUSER" != "" && pidof dcopserver > /dev/null && test -x /usr/bin/dcop && /usr/bin/dcop --user $XUSER kded kded loadedModules | grep -q klaptopdaemon; then
        exit
elif test "$XUSER" != "" && test -x /usr/bin/qdbus; then
        kded4pid=$(pgrep -n -u $XUSER kded4)
        if test "$kded4pid" != ""; then
                dbusaddr=$(su - $XUSER -c "grep -z DBUS_SESSION_BUS_ADDRESS /proc/$kded4pid/environ")
                if test "$dbusaddr" != "" && su - $XUSER -c "export $dbusaddr; qdbus org.kde.kded" | grep -q powerdevil; then
                        exit
                fi
        fi
fi

# If all else failed, just initiate a plain shutdown.
/sbin/shutdown -h now "Power button pressed"