The total power of your signal, as represented by the power spectrum, is distributed in a number of 'bins' that are equally spaced in frequency. If your signal is a wide band noise signal, say white noise, each bin will contain the same amount of energy (in average). If you double the total number of bins (reduce the bin bandwidth by a factor of 2), the power is each bin will therefore only be half of what is was (so the total power of your signal, that is the sum of all bin powers stays unchanged).
Now the bandwidth of each bin (in Hz) is equal the inverse of your time domain record (in seconds). If you change the sample rate or the number of samples of your signal, you are changing the record length and this affects the bandwidth of your bins (and the ene
rgy level in each bin).
If you want the spectrum to be more or less unaffected by the record length, you can use the Power Spectrum Density (PSD) VI instead of the Power Spectrum. The PSD will 'normalized your spectrum to a constant bin-bandwidth of 1 Hz and this should fix your 'problem'.
Hope these explanations helped.