Our team is planning to perform a validation of mobile device with PSG. From the literature, I have reviewed (Cook 2017), the epoch by epoch analysis was performed using MathWork.
Is there any other statistical software that I can use to analyze?
Without knowing exactly how it would be done, I would say that R will be able to do this. You might be able to find a package to do this, or you might have to program R directly. Whichever way is needed, you can do this in R.
You can do this in R. You might have to write the program yourself, or there may be an existing package that can be modified for this purpose. Either way, R can be made to work. I suspect that SAS could also do this, though it might be more difficult to do if you have to write your own program.