i have done it but why most of my result after the log appeared negative
If you express your CV as a decimal fraction, the log *will* be negative. For example, log(0.01) = -1. If you express it as a percentage, it will be positive. It doesn't matter, because you will convert back to CV in any case.
Using fictitious data, a CV vs. A plot looks something like this:
If you need to quantitate with a CV <= 3%, then the LOQ is 0.1 ppm (that's where the plot crosses 3% on the vertical axis). If you can tolerate a CV <= 5%, then the LOQ is 0.04 ppm.
In this case, I didn't bother calculating the logs, because Excel lets you use a logarithmic axis.
There is a brief description of using this approach to set LOQ in Snyder, Glach, & Kirklands "Practical HPLC Method Development (2nd ed)" book on pages 695 & 696.
Here's a link to the book on Amazon.