In the Unfinished Tales, it is noted that:
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Originally Posted by The Istari, UT
The name Incánus is apparently "alien," that is neither Westron, nor Elvish (Sindarin or Quenya), nor explicable by the surviving tongues of Northern Men. A note in the Thain's Book says that it is a form adapted to Quenya of a word in the tongue of the Haradrim meaning simply "North-spy" (Inka + nush).
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Given the etymology of the name and its meaning, I would say it reffers completely to Harad.