Chelsea have already had an offer for the winger, believed to be in the region of £9m, knocked back by the Latics.
"They put in a bid but it wasn't matching our valuation," Martinez told BBC Sport.
"We are experiencing an unfair time for player. The transfer window should not collide with the fixtures.
"Every dressing room in the country gets affected by having the transfer window open when games are going on that is wrong. It is not respectful to fans or clubs. Players are human beings and we should look after the human side of football."
Despite the speculation, Moses featured for Wigan in Sunday's 2-0 defeat to Chelsea at the DW Stadium.