Many factors affect NDVI values, such as plant photosynthetic activity, biomass, plant and soil moisture, plant stress etc. You can say that its values represent state of vegetation condition (or health). Therefore, from a non-spatial perspective, anything that could alter vegetation condition could affect NDVI values.
Actually NDVI is estimated from ratios of PAR and NIR lights by the crop canopy i.e. the vegetation. When different crops and/or different varieties of a species is planted on a soil, both soil fertility and plant architecture i.e. planting geometry make differences in growth and vegetation over a unit ground area that differs in transmittance and reflectance of the radiation which change its NDVI.