I guess it is in
https://opengrok.libreoffice.org/xref/core/officecfg/registry/data/org/openoffice/Office/UI/GenericCommands.xcu?r=5f1eb2a1#7063
However, it seems that it is shared by different applications. Maybe You should change the .uno:freezePanes instead? Can you prepare a patch and submit to gerrit, following the commit in libreoffice/core - main, development code repository? If you are not able to prepare the patch, maybe you can submit a bug report to https://bugs.documentfoundation.org/.
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