You need to talk to the aldiko developer. EPUB reading system need to use the language spedified in the opf file when it is not specified in the html file.
In any case if you want to have that attribute in the epub file, you can either add the lang attribute to the input html file, or just open the epub file in the calibre editor and add the lang attribute yourself.
You can also use the search and replace feature in the conversion dialog to replace
<html
by
<html lang="whatever"
|