This study aims to analyze the effects of ethical climate and ethical leadership on moral disengagement, with organizational commitment as a mediating variable among employees of customs and excise regional office I of east java. This study employed a quantitative approach using a survey method. The population and sample consisted of 194 employees selected through saturated sampling. Data were collected using a Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling with SmartPLS. Hypothesis testing was conducted through a bootstrapping procedure. The results show that ethical climate and ethical leadership have positive and significant effects on organizational commitment. Organizational commitment, ethical climate, and ethical leadership have negative and significant effects on moral disengagement. Organizational commitment also partially and complementarily mediates the effects of ethical climate and ethical leadership on moral disengagement. The model explains 66.1% of the variance in moral disengagement. These findings indicate that strengthening the ethical climate, leadership role modeling, and employee commitment is essential to reducing the tendency to justify behavior that conflicts with organizational moral values
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