Gimp is a bitmap (raster) editor and works in pixel units. You might have several images ostensibly the same size - say 4" x 6" but with different pixels-per-inch (ppi) values, which means they have different pixel sizes.
If you make a new canvas, especially if using a Gimp template, the USLetter size uses 300 ppi.
Open-as layers is the correct way to go but when the imported images have different ppi then you see the relative size difference. Nothing has changed about your imported images, they are still the same pixel size.
Attachment:
ppi.jpg [ 57.49 KiB | Viewed 559 times ]
If you want matching sizes then you need to scale the images accordingly.
For example a 4" x 6" @ 72 ppi = 288 x 432 pixels and 4" x 6" @ 300 ppi = 1200 x 1800 pixels
You need to scale the 288x432 up to -> 1200x1800 to fit a 8.5" x 11" @ 300 ppi background