He said at the time: "I have come to United three times before today and for whatever reason we don't seem to be measured in the same manner as the team at home.
"There were tackles flying around that if they had been the other way round there would have been a couple of red cards."
Martinez was found guilty of misconduct by the Football Association over the comments after suggesting that the refereeing was biased toward the home side.
Martinez told the Daily Mail: "We have had the hearing and now we are waiting (to see) if we can appeal the decision because it is something I don't agree with.
"I wasn't talking about the referee, I was talking about the figure of the referee in those certain games.
"I was talking about the experience that we at Wigan Athletic have had going away from home and unfortunately the calls we have had of late.
"I would never question the integrity of the referee or question if the referee was biased towards a decision."
Wigan expect to receive the written judgement from the FA on Friday and must make a decision regarding an appeal by Monday.