0 Atk Delphox Low Kick (60 BP) vs. 0 HP / 0 Def Beedrill: 16-19 (5.9 - 7%) -- possibly the worst move ever
If a Lv 100 Delphox uses Low Kick on a Lv 100 Beedrill, both with no EVs and perfect IVs, it does 6-7%.
252+ Atk Choice Band Haxorus Low Kick (60 BP) vs. 0 HP / 0 Def Beedrill: 60-70 (22.1 - 25.8%) -- 5.2% chance to 4HKO
However, a Lv 100 Choice Band Haxorus with an Adamant Nature, 252 Atk EVs, and perfect IVs using Low Kick on the same Beedrill does 22-26%, which is around 4x as much damage as Delphox. So, to answer your question, yes Low Kick does take the user's Attack stat into account.