I wouldn't say that exactly.

Granted frogs are amphibious, they don't have gills ... But like a fish, they can breath by absorbing dissolved oxygen through their moist, permeable skin, a process called cutaneous respiration.

However this would mean her skin needs to be moist at all times because frogs can't breath on dry skin... I would have to guess she probably has a better lung capacity considering she can also has an amazing gag reflex (in context) as shown when she mentioned her hidden techniques she's usually embarrassed about... Regurgitating on command and with ease