If you are searching for ASX 300 dividend stocks to buy this month, then it could be worth checking out the two listed below.

That's because they have been named on Bell Potter's Australian equities panel in December. The broker notes that this panel is home to its favoured Australian equities that it believes offer attractive risk-adjusted returns over the long term.

Let's take a look at two dividend shares that have a place on the list this month. They are as follows:

Accent Group Ltd (ASX: AX1)

The first ASX 300 dividend stock that could be a top buy according to Bell Potter is footwear retailer Accent Group.

The broker highlights that Accent Group commands a dominant ~30% market share in the $3 billion Australian footwear market. But it may not stop there given it has an opportunity to expand further into the athleisure market via its own brands.

Commenting on the company, Bell Potter said:

We continue to view AX1 as a key pick in our retail sector coverage given their scale as Australia's market leader, growth adjacencies in both footwear/apparel from exclusive partnerships & TAF channel conversion and growing vertical brand strategy led by Nude Lucy.

We also view the strategic investment by Frasers Group (FRAS) in AX1 (~15%) and the recent board appointment as a step forward to unlocking the sizable store roll-out opportunity of FRAS's core Sports Direct banner in Australia.

As for dividends, the broker is forecasting a fully franked dividend yield of 6% over the next 12 months.

Transurban Group (ASX: TCL)

Another ASX 300 dividend stock that features on the broker's Australian equities panel this month is Transurban.

It is a leading toll road operator that owns a portfolio of important roads across Australia and North America. This includes CityLink in Melbourne, the Cross City Tunnel in Sydney, and AirportlinkM7 in Brisbane.

The broker is positive on the company due to its belief that it is well-positioned for growth thanks to its inflation-linked revenue stream. It also sees Transurban's significant growth pipeline as supportive of dividend growth over the long term. The broker said:

We believe the current inflationary environment is favourable for Transurban given its inflation-linked revenue stream with annual escalators. Moreover, TCL provides low risk cash flows over the long term, with long concession duration (30+ years), and relative traffic/income resilience.

The group's current pipeline of growth projects is $3.3 billion (TCL's share of total project cost) and further huge development opportunities are expected over the next few decades, supported by population and economic growth.

Bell Potter is forecasting a dividend yield of approximately 5.1% over the next 12 months.