For a long period of time it will be bad for her posture as it will cultivate a habit for her to bow her head down to play. Like what Diana mention, get a table and chair for her to sit and play with. As she is still quite young to be sitting on a chair on her own, get an adult to stay by her side to play with. You can also place her in an excersaucer so she can play toys at her chest level.
For me it is okay to sit in such position for a short while (less than 30minutes). This posture will cause humpback in long term. You can get a kid sized table and chair for her to sit in a proper position. Ikea has a variety of kids table and chair (different designs and colors) which are very affordable. I bought Mammut Ikea for my kids and they love it!
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