I want to make a lock screen application. When the phone is in the lock mode, it will turn off the phone while the USB is plugged for prevent other users from accessing the
Yes it is possible,
Using making system application(Using firmware) not download application. You can get the code for power off android device from AOSP.
This is what can provide you an insight of the OS you are working on , and not about developing an app that would run on any device, as you have not made OS's for them.
Just pull a branch of android , customize it according to your wish and in your mainfest
remove the filters, permissions that don't allow you to do that, or add your owns. Now , you have to play with the battery if I talk of more depth.
But if you just want to trigger the click on power off then its far simpler then.
It is impossible with the public Android SDK.